Key levy details
- Levy rate
- 5%
- Cap
- No cap
- Effective from
- 1 July 2027
- Advance booking cutoff
- 1 October 2026
- Provider retention
- 1.5%
West Dunbartonshire Council
West Dunbartonshire Visitor Levy Guide for STL Operators
Understand West Dunbartonshire visitor levy dates, booking cutoffs, full-stay rules, and tracking steps for accommodation providers.
West Dunbartonshire has published a 5% visitor levy with a July 2027 start and an advance booking cutoff that operators will need to keep visible in their records.
The scheme is especially relevant for hosts around Loch Lomond gateway areas, self-catering accommodation, B&Bs, guest houses, campsites, and other paid overnight stays in the council area.
What operators should track
- Accurate accommodation charge per booking in pence.
- Check-in and check-out dates so nights subject to levy are calculated correctly.
- Booking date for cutoff handling where the scheme requires it.
- Any exemption status and supporting notes for auditability.
- Quarter totals: levy collected, provider retention, and council amount due.
Who this affects
- Paid overnight accommodation in West Dunbartonshire Council's area.
- Hotels, self-catering apartments, B&Bs, guest houses, hostels, campsites, caravan sites, short-term lets, and similar accommodation.
- UK, Scottish, business, and leisure visitors unless a specific exemption or out-of-scope rule applies.
Booking rule to watch
The levy applies to eligible stays from 1 July 2027 onwards. Stays from that date that were booked and paid for in part or full before 1 October 2026 are not subject to the levy under the published council wording.
Example calculation
A realistic booking scenario
A three-night West Dunbartonshire stay with a GBP 600 accommodation charge and no extras.
- Accommodation charge
- £600.00
- Charge subject to levy
- £600.00
- Nights subject to levy
- 3 of 3
- Levy estimate
- £30.00
West Dunbartonshire's current scheme has no published night cap, so all three nights are subject to levy in this example.
Check your own bookingReturn and recordkeeping notes
- Keep evidence of bookings and part-payments before or after 1 October 2026.
- Watch the April 2027 platform registration and training timeline before the first return cycle.
- Separate accommodation from extras before calculating the levy or reconciling platform exports.
Scheme source checked 20 May 2026 from West Dunbartonshire Council.
Local FAQs
What is the West Dunbartonshire visitor levy rate?
West Dunbartonshire's published visitor levy rate is 5% of paid overnight accommodation before VAT.
When does West Dunbartonshire's visitor levy start?
The levy applies to eligible stays from 1 July 2027 onwards.
Do older West Dunbartonshire bookings need the levy?
Stays from 1 July 2027 that were booked and paid for in part or full before 1 October 2026 are not subject to the levy under the published wording.
Related reading
Visitor Levy
West Dunbartonshire Visitor Levy: key dates, rules and what accommodation providers should do now
West Dunbartonshire plans to introduce a 5% visitor levy from 1 July 2027. Here is what accommodation providers need to know about booking cut-offs, extras, VAT, and quarterly returns.
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.
Visitor 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.
LevyTrack is a compliance tracking tool, not legal advice. Always check current rules with your local council and visitor levy guidance before filing returns.