Visitor levy returns on visitorlevy.scot
Scottish councils use one national platform, visitorlevy.scot, built by the Improvement Service. Each council sets its own rate and rules, but the return works in a similar way.
Before your council’s levy starts
- Register on visitorlevy.scot with a mygovscot myaccount or a bisaccount. Glasgow is sending registration codes by email from October 2026.
- Check your booking terms show the total price including the levy, as consumer law requires.
- Record the booking date of every advance booking. It decides whether the levy applies.
- Split out extras. The levy is not charged on meals, drinks, parking, optional laundry, entertainment or transport.
When each scheme starts
| Council | Rate | Stays from | Bookings from | You keep |
|---|---|---|---|---|
| Glasgow | 5% | 25 Jan 2027 | 1 Apr 2026 | 1.5% |
| Aberdeen | 7% | 1 Apr 2027 | 1 Oct 2026 | Not published |
| Stirling | 3% | 14 Jun 2027 | 1 Jan 2027 | Not published |
| West Dunbartonshire | 5% | 1 Jul 2027 | 1 Oct 2026 | 1.5% |
Doing the return
Returns are quarterly. Edinburgh puts each stay in the quarter the guest checks out in, and asks for monthly revenue figures; see the Edinburgh guide for the boxes. The other councils have not published their return layouts or due dates yet. We expect them to be similar, and will update this page when they publish.