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.

Scotland · Approved, starts 25 Jan 2027

Glasgow visitor levy calculator

Starts 25 January 2027. 5% of the accommodation part of the price, before VAT, for the whole stay. Bookings made on or after 1 April 2026 count. You keep 1.5%.

1Where is the accommodation?
2The booking

3What the guest paid

Everything the guest paid you, before any levy.

Meals, drinks, parking, optional laundry, transport. Leave empty if none.

4Anything unusual?

Showing an example booking. Change any field.

Getting ready in Glasgow

  • Watch for your registration code. Glasgow is emailing codes for visitorlevy.scot from October 2026. Check your spam folder if it has not arrived.
  • No night cap. Unlike Edinburgh, every night of the stay is charged.
  • Bookings you already hold count. Anything booked from 1 April 2026 for a stay from 25 January 2027 is liable, so price it in now.
  • First return in April 2027. Glasgow has not published exact dates yet.

Glasgow’s exemption list is in its user guide PDF, which we could not open. We apply the exemptions in the 2024 Act and flag cases for you to check. Glasgow City Council’s pages.

The rules at a glance

Status
Approved, starts 25 Jan 2027 [5]
Rate
5% of the accommodation part of the price, before VAT [5]
Which stays
Stays that start on or after 25 January 2027 (the council has not said how stays that start earlier are treated; we follow Edinburgh) [5]
Which bookings
Bookings made from 1 April 2026 [5]
Night cap
None. The whole stay is charged [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: exempt, but the council has not said how it works yet.
  • A genuinely free stay (nothing paid, no points or vouchers): no levy.
Glasgow lists its exempt groups in its user guide PDF, which we could not read. We apply the exemptions in the 2024 Act and flag disability-benefit cases for review. [7]
You keep
1.5% of the levy, to cover your costs [5]
Returns
Quarterly on visitorlevy.scot. A stay goes in the quarter the guest checks out in (Edinburgh’s rule; assumed here). Glasgow says providers complete their first return in April 2027. [6]

Key dates

  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).

All dates for every council are on what’s coming.

Sources

  1. VisitScotland: visitor levy schemes approved, proposed and in consultation Read 2 Nov 2026
  2. Visitor Levy (Scotland) Act 2024 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
  3. Visitor Levy (Amendment) (Scotland) Act 2026 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
  4. visitorlevy.scot, the national returns platform (Improvement Service) Read 2 Nov 2026
  5. Glasgow City Council: visitor levy, accommodation providers Read 2 Nov 2026
  6. Glasgow City Council: visitor levy timeline Read 2 Nov 2026
  7. Glasgow City Council: User Guide for Accommodation Providers (PDF) Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
Official Glasgow visitor levy information