Guide · Edinburgh visitor levy
Edinburgh visitor levy deadlines, late returns and penalties
Each return is due by the 30th of the month after the quarter ends, and payment about two weeks later. File late and the penalty for a short-let host starts at 10% of your annual council tax, with interest on any levy paid late.
Every deadline to the end of 2027
A stay goes in the quarter when the guest checked out. Which month a stay goes in.
| Stays that ended | File the return | Pay by |
|---|---|---|
| 24 July to 30 September 2026 | 1 to 30 October 2026 | 13 November 2026 |
| 1 October to 31 December 2026 | 1 to 30 January 2027 | 13 February 2027 |
| 1 January to 31 March 2027 | 1 to 30 April 2027 | 14 May 2027 |
| 1 April to 30 June 2027 | 1 to 30 July 2027 | 13 August 2027 |
| 1 July to 30 September 2027 | 1 to 30 October 2027 | 13 November 2027 |
You keep 2% of the levy to cover your costs. The portal takes it off automatically when you submit.
If you file late
The council's penalty framework ties the penalty for a missing return to your property's council tax (or, for commercial premises, its rateable value). For a home that pays council tax:
| Return still missing | Penalty | Council's range |
|---|---|---|
| 31 days after the deadline | 10% of annual council tax | £108 to £398 |
| 6 months | 50% of annual council tax | £544 to £1,990 |
| 12 months | 100% of annual council tax | £1,084 to £3,983 |
If you pay late
- 31 days after the deadline: 10% of the levy on that return.
- 5 months: a further 10% (20% in total).
- 11 months: a further 50% (70% in total).
- Interest at 2.5% above the Bank of England base rate, from the day after the payment date, on unpaid levy and unpaid penalties.
Mistakes and records
- An inaccurate return can draw a penalty for each inaccuracy.
- Not keeping records can too. Keep them for 5 years from the date you file.
- The council says it will take into account where you "have taken all reasonable steps and exercised due diligence", and that enforcement will be "reasonable and proportionate".
The simplest way to avoid all of this
Put the next deadline in your calendar now, and on the portal click Save for later as soon as you start. It signs you out after a few minutes and you lose anything not saved.
Next return due 30 October 2026
The free guide takes you through it step by step, in about 30 minutes once you have your bookings.
Sources: City of Edinburgh Council, Visitor Levy Scheme guidance (Version 2.1, September 2026), for deadlines, the 2% and records; City of Edinburgh Council, Visitor Levy Penalty Framework v1, for penalties and interest. This is general help with the process, not legal advice.