Guide ยท Glasgow visitor levy
Glasgow visitor levy: what short-let hosts need to know
Glasgow's levy starts on 25 January 2027 at 5% of the accommodation cost, and unlike Edinburgh it applies to the whole stay, with no 5-night cap. Bookings made from 1 April 2026 for stays from 25 January 2027 are liable, so many of your guests may already owe it.
Glasgow and Edinburgh side by side
| Glasgow | Edinburgh | |
|---|---|---|
| Starts | 25 January 2027 | 24 July 2026 |
| Rate | 5% of the accommodation cost, net of VAT | 5% of the accommodation cost, net of VAT |
| Night cap | None: the whole stay | First 5 nights of each booking |
| Bookings liable | Made on or after 1 April 2026 | Made on or after 1 October 2025 |
| You keep | 1.5% | 2% |
| Where you file | visitorlevy.scot | visitorlevy.scot |
| First return | April 2027 | October 2026 |
Do this before 25 January
- Register on visitorlevy.scot. Glasgow is emailing each provider a registration code. You register with a mygovscot myaccount or a bisaccount. No code? Check your junk folder, then contact the council's Visitor Levy Team.
- Set your platform to collect it. Charge 5% on the nightly price and any cleaning fee every guest must pay, on every night of the stay.
- Check your existing bookings. Any booking made from 1 April 2026 for a stay from 25 January 2027 is liable, even if your platform wasn't collecting the levy when the guest booked. If it wasn't, you still owe it.
What's simpler than Edinburgh
With no night cap, you don't need nightly prices for long stays, and platforms that charge a percentage on every night get it right. The extra problems I found in Edinburgh, like guests overpaying on long stays, shouldn't arise.
What's the same
- 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.
- Some guests are exempt, but they claim the levy back from the council; you charge everyone. How exemptions work.
Not published yet
Glasgow's exact return and payment deadlines are in its user guide for accommodation providers. I'll add them here once I've checked them. The council's timeline says the first return is in April 2027.
Hosting in Edinburgh too?
The free guide takes you through the Edinburgh return step by step. I'll add Glasgow before its first return is due.
Sources: Glasgow City Council, accommodation providers; Glasgow's visitor levy; timeline; City of Edinburgh Council, Visitor Levy Scheme guidance (Version 2.1, September 2026). This is general help, not tax advice.