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Visitor levies in Scotland and Wales

Edinburgh charges 5% now, with Glasgow, Aberdeen and Cardiff following in 2027. Here is what hosts collect and file.

Applies to: Holiday lets in council areas that charge a visitor levy. There is none in England or Northern Ireland.

How oftenReturns to your council (Scotland) or the WRA (Wales)
Who can do itYou collect it from guests
Typical costScotland: a % of the room charge. Wales: £1.30 per person per night
If it's missedPenalties for late returns and payment

What the rules say

Scotland: the Visitor Levy (Scotland) Act 2024 lets councils charge a levy. Edinburgh charges 5% on the first 5 nights of each stay from 24 July 2026 (providers keep 2% towards costs). Glasgow charges 5% from 25 January 2027, Aberdeen 7% from 1 April 2027, Stirling 3% from 14 June 2027 and West Dunbartonshire 5% from 1 July 2027. The 2026 amendment Act also lets councils charge a fixed amount per night instead.

Wales: under the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 councils can charge £1.30 per person per night (75p for hostels and campsites). Cardiff starts on 1 April 2027. Stays of 31 nights or more are exempt, and bookings made from 6 months before a start date must include the levy.

What to do

  1. Check your council's website for whether and when it charges a levy.
  2. Build it into your prices or add it at booking, as your council requires.
  3. Keep records of guests, nights and levy collected.
  4. Add your next return date here so we remind you.

Tips from the field

  • Booking platforms may collect the levy for you in some areas. Check before you charge it twice.

Official sources

Costs are typical 2025/26 prices, not official figures. This is general information, not legal advice. Last checked 26 Sept 2026.

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