Edinburgh has officially introduced a Visitor Levy
Otherwise known as Tourist tax, the Edinburgh Visitor Levy will be in place from 24 July 2026, a 5% levy will apply to paid overnight stays in the city for bookings made (and paid, even partly) from 1 October 2025. It applies to the first five nights, is charged before VAT, and only on the accommodation itself - not extras like meals or parking.
How this differs from other tourist taxes in Europe
Other UK cities in places like Wales, Liverpool and Manchester already have a version of a tourist tax in place, they do it by applying either a flat fee per room, per night or through locally agreed visitor charges that are ring fenced for tourism and infrastructure, rather than calculating a percentage of the accommodation cost.
As the Edinburgh levy differs significantly from other working examples, industry bodies are already pushing back. Groups such as the Scottish Tourism Alliance and the Association of Scotland’s Self Caterers are calling for a flat rate levy similar to those used across much of Europe instead of a percentage model. They argue that a set fee would be clearer for guests at the point of booking, easier for businesses to administer, and more straightforward for councils to forecast and manage.
What this means for you
As a tourist, you will not notice the change, this fare is dealt with by the accommodation provider but it is useful to know that anyone staying in paid accommodation that isn't their main home will pay the tax and this amount may be applied differently based on the accommodation provider.
As a property owner or accommodation provider you are responsible for collecting, reporting and submitting it quarterly via a new national portal. It applies to all paid overnight accommodation, including hotels, self catering apartments, aparthotels, bed and breakfasts, guest houses, hostels, student lets, vehicles or boats used for accommodation, caravan and camp sites, and residential properties licensed for home sharing, short term letting or use as secondary homes. It also applies to businesses operating below the VAT threshold.
Visit Edinburgh City Council for more information
