Guide · Scottish visitor levies
Visitor levies in Scotland: every council's rules
Five councils have approved a visitor levy: Edinburgh (live since July 2026), Glasgow (January 2027), Aberdeen (April 2027), Stirling (June 2027) and West Dunbartonshire (July 2027). The rates, night caps and booking dates all differ, so check the rules for each city you host in.
Approved levies
| Council | Starts | Rate | Night cap | Bookings liable from |
|---|---|---|---|---|
| Edinburgh | 24 July 2026 | 5% | First 5 nights | 1 October 2025 |
| Glasgow | 25 January 2027 | 5% | None | 1 April 2026 |
| Aberdeen | 1 April 2027 | 7% | None* | 1 October 2026* |
| Stirling | 14 June 2027* | 3%* | First 7 nights* | 1 January 2027* |
| West Dunbartonshire | 1 July 2027 | 5% | None | 1 October 2026 |
* From VisitScotland or local reports; the council's own final scheme page wasn't available when I checked. Rates are on the accommodation cost, net of VAT.
Consulting now
Since a change in the law in 2026, councils can charge a fixed amount per room per night instead of a percentage. Most councils consulting now are looking at that.
| Council | Proposal | Next step |
|---|---|---|
| Highland | £5 per room per night for short lets, hotels and B&Bs; £2 for hostels and campsites; not December to February | Decision due 10 December 2026, then 18 months' notice |
| Perth and Kinross | £3, £4 or £5 per room per night | Consultation closes 11 November 2026 |
| Dundee | 5% or £5 per room per night | Consultation closes 27 November 2026; earliest start 2028/29 |
| Falkirk | Draft scheme | Consultation closes 25 November 2026 |
| Argyll and Bute | Flat rate per room per night | Consultation closed 5 October 2026 |
| East Lothian | 5% (indicative) | Consultation closed September 2026; earliest start spring 2028 |
Moray and Fife are at an earlier stage. Orkney, Shetland and Dumfries and Galloway decided against a levy; the Western Isles, South Ayrshire and East Ayrshire have paused.
What's the same everywhere
- You're the liable person, even when Airbnb or Booking.com collects the levy from your guest.
- A cleaning fee every guest must pay counts as accommodation; optional extras don't.
- Exempt guests claim the levy back from the council, so you charge everyone.
- Councils so far use the national portal, visitorlevy.scot.
Hosting in Edinburgh?
The free guide takes you through the Edinburgh return step by step, in about 30 minutes once you have your bookings.
Sources: VisitScotland, visitor levy; VisitScotland business support; Glasgow City Council; Aberdeen City Council; West Dunbartonshire Council; Highland Council; Perth and Kinross Council; Dundee City Council; Falkirk Council; Argyll and Bute Council; East Lothian Council; Visitor Levy (Amendment) (Scotland) Act 2026.