Levy Folio

Independent and unofficial. Not run or endorsed by any council, VisitScotland or the Welsh Revenue Authority. Your return is your responsibility: check the official pages.

What’s coming

Every date we know of, from the councils’ own pages. Past dates fade. Last checked 2 November 2026.

Edinburgh In force since 24 Jul 2026

  1. Bookings Bookings made (and paid) from today count for stays from 24 July 2026.
  2. Go-live Levy starts. 5% on the first 5 nights of each booking.
  3. Return First return closes (stays ending 24 July to 30 September 2026).
  4. Payment First payment due.
  5. Return Return due for October to December 2026.
  6. Payment Payment due for October to December 2026.
  7. Return Return due for January to March 2027.
  8. Payment Payment due for January to March 2027.
  9. Return Return due for April to June 2027.
  10. Payment Payment due for April to June 2027.

Glasgow Approved, starts 25 Jan 2027

  1. Bookings Bookings made from today count for stays from 25 January 2027.
  2. Deadline Registration codes for visitorlevy.scot start going out by email (from October 2026).
  3. Go-live Levy starts. 5% on the whole stay.
  4. Return First return due during April 2027 (exact date not published yet).

Cardiff Approved, starts 1 Apr 2027

  1. Bookings Bookings made (or changed) from today count for stays from 1 April 2027.
  2. Deadline Every Welsh provider must be on the visitor accommodation register.
  3. Go-live Levy starts. £1.30 or 75p per person per night.
  4. Return First quarterly return and payment due (stays ending April to June 2027).
  5. Return Quarterly return and payment due (July to September 2027).
  6. Return Quarterly return and payment due (October to December 2027; 2028 is a leap year).
  7. Return Quarterly return and payment due (January to March 2028).
  8. Return First annual return and payment due, for small providers (April 2027 to March 2028).

Aberdeen Approved, starts 1 Apr 2027

  1. Bookings Bookings made from today count for stays from 1 April 2027.
  2. Go-live Levy starts. 7% on the whole stay.

Stirling Approved, starts 14 Jun 2027

  1. Bookings Bookings made from today count for stays from 14 June 2027.
  2. Go-live Levy starts. 3% on every night, with a refund route for nights after the seventh.

West Dunbartonshire Approved, starts 1 Jul 2027

  1. Bookings Bookings made and paid from today count for stays from 1 July 2027.
  2. Go-live Levy starts. 5% on the whole stay.

All of Wales

  1. Deadline Every visitor accommodation provider must be registered with the Welsh Revenue Authority.

New Welsh schemes can only start on 1 April or 1 October, with 12 months’ notice. Notices are due by 31 March (for 1 April a year later) or 30 September (for 1 October a year later).

Proposed in Scotland Not yet in force

These councils are consulting. Nothing is due until a scheme is approved and published with a start date. The schemes approved so far have started well over a year after approval.

  1. Consultation Perth & Kinross: Consultation closes. The council then decides whether to go ahead.
  2. Consultation Falkirk: Consultation closes. The council then decides whether to go ahead.
  3. Consultation Dundee: Consultation closes. The council then decides whether to go ahead.
  4. Consultation Highland: Consultation closes. The council then decides whether to go ahead.

Early engagement only: Aberdeenshire, Comhairle nan Eilean Siar (Outer Hebrides), Dumfries and Galloway, East Ayrshire, Fife, Moray, Orkney, Shetland, South Ayrshire.