Edinburgh visitor levy return for 24 July to 30 September 2026 dueVisitor levy return due30 October 2026payment by 13 November 2026
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Edinburgh visitor levy exemptions: what hosts need to know

By Mike Davis, Edinburgh short-let hostLast checked 26 October 2026

You don't have to check whether a guest is exempt. Exempt guests pay the levy like everyone else and claim it back from the council. What you do need to get right: old bookings, cancellations and refunds.

Exempt guests claim it back themselves

The council's guidance says exempt individuals "must pay the levy upfront and subsequently claim reimbursement" from the council, after their stay has ended. So you charge every guest the same, and you report every stay on your return. The council's website lists who qualifies.

Bookings made before 1 October 2025

A stay from 24 July 2026 doesn't attract the levy if it was booked and paid for, in part or in full, before 1 October 2025. To qualify, the booking had to set out:

  • the specific dates
  • the number of rooms
  • the price per night

The payment has to be a real, non-refundable amount. A refundable deposit doesn't count. Report these stays on the separate line on the return, and keep the records for 5 years after the stay.

Cancellations and no-shows

If the guest never arrived, the levy doesn't apply: leave the booking out of your return. If you'd already collected levy from them, the council's guidance says to refund it to the guest, not pay it to the council.

Refunds after the guest arrived

If the guest checked in and you refunded them later, the levy is still due on the stay.

Stays that aren't exempt but cost less

Long stays aren't exempt, but only the first 5 nights in a row of each booking are charged. How the 5-night cap works.

Properties run by charities

The council can exempt a property occupied by a charity where stays are wholly or mainly for charitable purposes. You apply by email to the council. Ordinary short lets don't qualify.

Doing your return?

The free guide covers old bookings, cancellations and every other line on the return, step by step.

Get the free guide

Sources: City of Edinburgh Council, Visitor Levy Scheme guidance (Version 2.1, September 2026). This is general help with the process, not legal or tax advice.