Edinburgh in plain words
- It is 5 nights, not 7. The council’s provider guidance (version 2.1, September 2026) says the levy is payable “for a maximum of 5 consecutive nights in respect of each chargeable transaction”. How the cap works.
- Use the real value of the first 5 nights. If the first nights cost more or less than the rest, the levy is on what they actually cost, not an average.
- Compulsory cleaning counts. Charges guests cannot opt out of are part of the accommodation price, even if your invoice lists them separately.
- Exempt guests still pay you. In Edinburgh, people on a listed disability benefit pay the levy and reclaim it from the council after the stay.
- Old bookings. A booking paid for, in part, before 1 October 2025 (non-refundable, set dates, set rooms, stated price) is exempt.
The council says it does not endorse any online calculator, including ours. It is your return: read the council’s pages.
The rules at a glance
- Status
- In force since 24 Jul 2026 [5]
- Rate
- 5% of the accommodation part of the price, before VAT [5]
- Which stays
- Stays that start on or after 24 July 2026 [5]
- Which bookings
- Bookings made from 1 October 2025. Earlier bookings are exempt only if a non-refundable payment (part or full) was made before 1 October 2025, for set dates, a set number of rooms and a stated nightly price [5]
- Night cap
- The first 5 nights of each booking, at their actual value. Per-stay charges like cleaning are charged in full [5]
- Not charged on
- meals or drinks; parking (unless the parking area is the overnight accommodation, such as a campervan pitch); laundry facilities or services that guests can opt out of, such as paid towels or linen; entertainment; transport to and from the accommodation [5]
- Exempt guests
- Homeless, at risk of homelessness, or fleeing domestic abuse or poor housing: no levy.
- Gypsy or Traveller staying on a dedicated site: no levy.
- Asylum seeker or refugee in accommodation provided for that reason: no levy.
- Gets a listed disability benefit, or is staying in the same room as someone who does: charge as normal; the guest reclaims it from the council.
- A genuinely free stay (nothing paid, no points or vouchers): no levy.
- You keep
- 2% of the levy, to cover your costs [5]
- Returns
- Quarterly on visitorlevy.scot. A stay goes in the quarter the guest checks out in. Returns are due 30 days after each quarter and payment about two weeks later. [5]
Key dates
- Bookings Bookings made (and paid) from today count for stays from 24 July 2026.
- Go-live Levy starts. 5% on the first 5 nights of each booking.
- Return First return closes (stays ending 24 July to 30 September 2026).
- Payment First payment due.
- Return Return due for October to December 2026.
- Payment Payment due for October to December 2026.
- Return Return due for January to March 2027.
- Payment Payment due for January to March 2027.
- Return Return due for April to June 2027.
- Payment Payment due for April to June 2027.
All dates for every council are on what’s coming.
Sources
- VisitScotland: visitor levy schemes approved, proposed and in consultation Read 2 Nov 2026
- Visitor Levy (Scotland) Act 2024 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
- Visitor Levy (Amendment) (Scotland) Act 2026 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
- visitorlevy.scot, the national returns platform (Improvement Service) Read 2 Nov 2026
- Edinburgh Visitor Levy Scheme: information for accommodation providers (version 2.1, September 2026) Read 2 Nov 2026
- City of Edinburgh Council: Edinburgh Visitor Levy Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
- The Scheme for the Edinburgh Visitor Levy Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
- City of Edinburgh Council: information for visitors and exemptions Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources