Local authorities in Scotland now have the power to introduce a visitor levy. This is an additional cost paid by visitors to their accommodation provider, and passed to the local authority for investment in visitor services.
This information is for accommodation businesses including:
Check out our list of regional developments or go direct to your local authority to find out what is happening in your area.
Read on for general advice on how the visitor levy may work if introduced in your area.
It is not a national scheme – the legislation just gives the power to authorities to introduce a local scheme.
A visitor (or guest/customer) is someone who stays overnight in paid accommodation. It is not their usual place of residence.
The charge can be based on a percentage of the accommodation cost or as a fixed amount charged per room per night. The rate, in each case, will be set by individual local authorities.
In a percentage-based scheme, the charge is applied to the reasonable cost of accommodation only it should not include anything which is separate or added onto the cost of the stay (eg meals, entertainment, transport, etc).
Make sure to update all of your business listings, your website and any marketing or promotional materials to mention the levy charge.
Follow existing pricing regulations when deciding how to display the levy charge.
The visitor must be aware of the total price inclusive of the visitor levy at the point of purchase.
You can collect the charge:
You must keep accurate records of all levy charge transactions and submit returns as required to the local authority.
The levy charge only applies to stays which take place – refunds should be given on cancelled stays, even if the rest of the stay is non-refundable.
There may be statutory (national) or local exemptions to the charge.
If a visitor refuses to pay, you can either absorb the cost yourself and pay the local authority or refuse/cancel the booking.
The most important thing is to be consistent with how you apply the charge, keep accurate records and be ready to explain your decisions to the local authority if required.
A national visitor levy online platform has been developed to enable accommodation providers to make returns and visitor levy payments to their local authority. Register and use the national visitor levy online platform at visitorlevy.scot.
Find out what your business is responsible for, what the visitor should do, and what your local authority will cover.
*Unless you sell through a distribution partner who has an agreed deal with the local authority to pay the charge directly.
Want to know more? You'll find a detailed list of questions you might have about the visitor levy in this document. Use the contents table to jump straight to your question.
VisitScotland and the Scottish Tourism Alliance (STA), working with industry stakeholders, have developed a set of national FAQs to support accommodation providers in preparing for the visitor levy.
These FAQs sit alongside the local guidance that will be produced by any authority introducing a scheme.
VisitScotland will keep these FAQs up to date in line with legislation and statutory guidance, with the support of our partners.
Local authorities are at different stages of considering or implementing a visitor levy. Find out if your local authority has proposed or approved a visitor levy scheme and how you can contribute to consultations.
From 1 April 2027, a levy of 7% on overnight accommodation will be applied for the full length of a stay in the city. Businesses will need to apply the levy to any advance bookings made from 1 October 2026 for stays on or after 1 April 2027.
Accommodation providers will retain a percentage of the money collected to offset some of the costs involved.
After administration costs, the remaining funds will be spent on economic growth and competitive advantage, destination marketing and development, and destination readiness and improvement.
Find more details on the Aberdeen City Council website.
From 24 July 2026, a levy of 5% on overnight accommodation will be applied to a maximum of five nights.
Businesses will need to apply the levy to any advance bookings made as of 1 October 2025 for stays on or after 24 July 2026.
Accommodation providers will keep 2% of the money collected to offset some of the costs involved.
The majority of the funds will be spent on city operations and infrastructure, culture, heritage and events, and destination and visitor management.
There will also be a fixed amount set aside for housing and tourism mitigation and participatory budgeting.
Main contact details for the council are: visitorlevy@edinburgh.gov.uk.
Find out more, including information designed to help you understand your responsibilities under the scheme, on the City of Edinburgh Council’s website.
From 25 January 2027, a levy of 5% on overnight accommodation will be applied for the full length of a stay in the city.
Businesses will need to apply the levy to any advance bookings made from April 2026 for stays on or after 25 January 2027.
Accommodation providers will keep 1.5% of the money collected to offset some of the costs involved.
After administration costs, the remaining funds will be spent on city operations and infrastructure, culture and events, and destination marketing and management.
More details will be published on Glasgow City Council’s website.
From 14th June 2027, a levy of 3% will apply to all paid overnight visitor accommodation stays in the Stirling Council area.
Accommodation providers will need to apply the levy to advance bookings made from 1st January 2027 for stays on or after 14th June 2027.
For stays of more than 7 nights, the levy will be charged at the point of payment. Visitors will then be able to request a refund for the levy paid on any nights beyond the first 7.
The funds raised from the levy will be reinvested in facilities and services used by leisure and business visitors, including:
Please note, Stirling Council residents, identified through the council tax register, will be exempt from paying the levy.
Find out more details on the Stirling Council website.
From 1 July 2027, a levy of 5% on overnight accommodation will be applied for the full length of stay in the area.
Accommodation providers will need to apply the levy to advance bookings made (and paid for in part or in full) from 1 October 2026 for stays on or after 1 July 2027.
Accommodation providers will keep 1.5% of the money collected to offset some of the costs involved.
After administration and contingency costs have been deducted from the income, an annual amount will be assigned to cover participatory budgeting.
The remaining funds will then be utilised through the following investment streams:
Find out more details on the West Dunbartonshire Council website.
Following changes to national visitor levy legislation, the Council is bringing back the opportunity for people to consider a visitor levy for Argyll and Bute.
The council's re-opened consultation is open to comments from 13 July – October 2026.
Main contact details for the council are: abvl@argyll-bute.gov.uk
Find further information on the consultation on Argyll and Bute Council's website.
The council's consultation period is live from 31August – 27 November 2026
Contact details for the council can be found on the contact information page of Dundee City Council's website
Find out more on the consultation on Dundee City Council's website.
The council's consultation is open to comments from 26 June – 18 September 2026.
Main contact details for the council are: visitorlevy@eastlothian.gov.uk
Find further information on the consultation on East Lothian Council's website.
The council's consultation period is live until 25 November 2026.
Main contact details for the council are: visitorlevy@falkirk.gov.uk
Find out further information about the consultation on participateplus.falkirk.gov.uk
The council's consultation period is live from 7 September – 30 November 2026.
Main contact details for the council are: visitorlevyconsultation@highland.gov.uk
Find further information information on the consultation on the Highland Council website.
The council's consultation period is live from 19 August – 11 November 2026.
Main contact details for the council are: visitorlevy@pkc.gov.uk
Find further information on Perth & Kinross Council's website.
Take part in the consultation online at the Council's Consultation Hub.
Visitor Levy drop-in sessions will also be held across the region during the formal stage consultation period to gather views through discussions with residents, businesses and visitors. Session locations and dates can be found on the Consultation Hub.
Those who have so far published information on the visitor levy include:
Please note, the information on this page is intended for businesses – find visitor levy information for visitors on the VisitScotland.com website.
