Guide ยท Aberdeen visitor levy
Aberdeen visitor levy: what short-let hosts need to know
Aberdeen's levy starts on 1 April 2027 at 7% of the accommodation cost, the highest rate in Scotland so far. VisitScotland says it applies to the whole stay and to bookings made from 1 October 2026, so guests booking now for next spring may already be liable.
What's decided
| Aberdeen | Source | |
|---|---|---|
| Rate | 7% | Council decision, 6 August 2025 |
| Starts | 1 April 2027 | Council decision, 6 August 2025 |
| Night cap | None: the whole stay | VisitScotland |
| Bookings liable | Made from 1 October 2026 for stays from 1 April 2027 | VisitScotland |
| You keep | Not yet set | Delegated to council officers after a review |
| Returns | Expected quarterly, on the national online portal | Council consultation documents |
The council's own levy pages weren't available when I checked, so the last four rows come from VisitScotland and the council's consultation papers. Check them with the council before relying on them.
What to do now
- Check bookings already taken. If VisitScotland is right, any booking made from 1 October 2026 for a stay from 1 April 2027 is liable. Make sure your price or your platform will cover 7% of it.
- Set your platform before April. Charge 7% on the nightly price and any cleaning fee every guest must pay, on every night of the stay.
- Watch for a registration email. Edinburgh and Glasgow both send providers a code to register on visitorlevy.scot.
What's the same as Edinburgh
- A cleaning fee every guest must pay counts as accommodation. Why it counts.
- You report what the guest paid, not what the platform paid you.
- You're the liable person, even when a platform collects the levy from your guest.
Hosting in Edinburgh too?
The free guide takes you through the Edinburgh return step by step. I'll add Aberdeen before its first return is due.
Sources: Aberdeen City Council, Finance and Resources Committee decision, 6 August 2025; VisitScotland, visitor levy; council consultation papers. This is general help, not tax advice.