In operation
Edinburgh
The first scheme began on 24 July 2026.
Menu
Scottish visitor levy guides
Compare council levy rules and prepare cleaner return records.
Use this hub to move from headline levy rates into the details that affect real bookings: council start dates, booking cutoffs, VAT treatment, exemptions, and quarterly return evidence.
Edinburgh operational guides
Answers for live bookings and the first return.
Edinburgh returns
First Edinburgh Visitor Levy Return: Dates, Fields and Payment
Prepare Edinburgh's first visitor levy return for 24 July to 30 September 2026, including checkout-quarter allocation, monthly figures, submission by 30 October and payment by 13 November.
Read guideAirbnb operations
Does Airbnb Collect Edinburgh Visitor Levy? What Hosts Must Do
Does Airbnb collect Edinburgh's visitor levy? Current August 2026 guidance on custom taxes, host remittance, older bookings, VAT, the five-night cap and records.
Read guideLevy calculations
Edinburgh Visitor Levy: Cleaning Fees, Extras and What Counts
Is a cleaning fee included in Edinburgh visitor levy? A direct August 2026 guide to mandatory cleaning, optional laundry, parking, meals, transport and worked calculations.
Read guideEdinburgh levy rules
Edinburgh Visitor Levy 5-Night Cap: Longer-Stay Examples
Is a six-night stay exempt from Edinburgh visitor levy? Official August 2026 examples explain the first five consecutive nights, returning guests, company bookings and stays beginning before 24 July.
Read guideVisitorlevy.scot setup
How to Register on visitorlevy.scot and Add an Edinburgh Property
A practical official-source walkthrough for visitorlevy.scot registration, choosing the right account, adding a property code and preparing an Edinburgh return.
Read guideCouncil deadlines
Visitor Levy Booking Cut-Off on 1 October 2026: What Operators Must Change
Compare the 1 October 2026 advance-booking rules for Aberdeen and West Dunbartonshire, including the different wording about when a booking is made and paid.
Read guideNext operational questions
Plan for the rules and deadlines arriving next.
Current council picture
Edinburgh is live, with further published schemes preparing for 2027.
Official sources checked 29 August 2026
Approved
Glasgow, Aberdeen, Stirling and West Dunbartonshire
Published schemes are preparing for 2027 starts.
Formal consultation
Argyll and Bute and East Lothian
Their proposals are still open to change.
Developing options
Highland and other councils
No final scheme should be assumed until formally approved.
Council comparison
Compare published Scottish visitor levy schemes
Rates are only the beginning. Start dates, booking cutoffs, night caps, and retention rules can all change the record you need for each stay.
Sources checked 1 September 2026
| Council | Status | Rate | Starts | Booking cutoff | Night rule | Retention | Guide |
|---|---|---|---|---|---|---|---|
| City of Edinburgh Council | Published scheme | 5% | 24 July 2026 | 1 October 2025 | First 5 nights | 2% | Read guide |
| Glasgow City Council | Published scheme | 5% | 25 January 2027 | 1 April 2026 | Full stay | 1.5% | Read guide |
| Aberdeen City Council | Provisional details | 7% | 1 April 2027 | 1 October 2026 | Full stay | TBC | Read guide |
| Stirling Council | Published scheme | 3% | 14 June 2027 | 1 January 2027 | First 7 nights payable for longer stays | 3% | Read guide |
| West Dunbartonshire Council | Published scheme | 5% | 1 July 2027 | 1 October 2026 | Full stay | 1.5% | Read guide |
Council guides
Read the local detail before you calculate.
Edinburgh Visitor Levy Guide for STL Operators
Understand Edinburgh visitor levy timelines, rates, caps, booking cutoffs, and practical tracking steps for short-term let operators.
Read council guideGlasgow Visitor Levy Guide for STL Operators
Understand Glasgow visitor levy rates, start dates, booking cutoffs, and what accommodation providers should track each quarter.
Read council guideAberdeen Visitor Levy: 7% Rate and 1 October 2026 Booking Cut-Off
Understand Aberdeen's 7% visitor levy, 1 October 2026 booking cut-off, April 2027 start date, full-stay treatment and recordkeeping requirements.
Read council guideStirling Visitor Levy Guide for STL Operators
Understand Stirling visitor levy timelines, rates, and operator obligations for short-term let accommodation businesses.
Read council guideWest Dunbartonshire Visitor Levy Guide for STL Operators
Understand West Dunbartonshire visitor levy dates, booking cutoffs, full-stay rules, and tracking steps for accommodation providers.
Read council guidePractical guides
The admin behind the rate.
Visitor Levy
How to Calculate Visitor Levy for Short-Term Lets in Scotland
A practical guide to calculating Scottish visitor levy for short-term lets, including accommodation-only charges, booking cutoffs, night caps, VAT, exemptions, and return records.
20 May 2026 · 7 min readVisitor Levy
Do Airbnb Hosts Need to Collect Visitor Levy in Scotland?
A practical explanation for Airbnb and short-term let hosts on when Scottish visitor levy applies, who pays it, what hosts need to collect, and what records to keep.
20 May 2026 · 8 min readVisitor Levy
Visitor Levy Recordkeeping Checklist for Scottish Airbnb Hosts
A practical recordkeeping checklist for Scottish visitor levy compliance, covering booking dates, stay dates, accommodation charges, extras, exemptions, returns, and evidence.
20 May 2026 · 6 min readVisitor Levy
How to Prepare Quarterly Visitor Levy Returns in Scotland
A practical guide for Scottish accommodation providers preparing quarterly visitor levy returns, including booking records, council totals, exemptions, reconciliation, and portal submission.
20 May 2026 · 6 min readVisitor Levy
Best Way to Track Airbnb Visitor Levy in Scotland
A practical guide for Scottish Airbnb hosts on tracking visitor levy without losing booking dates, accommodation-only charges, exemptions, council rules, and quarterly return evidence.
22 May 2026 · 6 min readVisitor Levy
LevyTrack vs Spreadsheets for Scottish Visitor Levy Tracking
A practical comparison of LevyTrack and spreadsheets for Scottish visitor levy tracking, including when spreadsheets work, where they break, and when automation is worth it.
22 May 2026 · 5 min readVisitor Levy
Managing Multiple Airbnbs and Visitor Levy in Scotland
A practical guide for operators managing multiple Scottish Airbnb properties and visitor levy obligations across council rules, property records, exemptions, and quarterly returns.
22 May 2026 · 6 min readVisitor Levy
Visitor Levy VAT in Scotland: The Practical Points Hosts Should Check
How Scotland's visitor levy interacts with VAT, turnover, accommodation-only charges, extras, platforms, and records for short-term let operators.
9 May 2026 · 5 min readVisitor Levy
Quarterly Visitor Levy Return Scotland: A Practical Prep Checklist
What Scottish accommodation providers should prepare before submitting visitor levy quarterly returns, including accommodation totals, exemptions, evidence, and council differences.
9 May 2026 · 5 min readVisitor Levy
Visitor Levy Returns in Scotland: What Records Should Accommodation Providers Keep?
A practical guide to visitor levy quarterly returns, five-year recordkeeping, booking evidence, payment records, and accommodation-only figures.
9 May 2026 · 4 min readVisitor Levy
How Visitor Levy Works in Practice: Booking Dates, Deposits, Extras and Long Stays Explained
A practical guide to how visitor levy works in the real world, including booking cutoffs, deposits, extras, and long-stay rules.
22 March 2026 · 5 min readVisitor Levy
Scotland Visitor Levy 2026: Which Councils Are Moving Ahead?
A current, plain-English overview of Scotland's approved visitor levy schemes, live consultations, early council work, and what accommodation providers should watch.
22 March 2026 · 8 min read