Scottish Visitor Levy Guide 2026/27 -- Scotland's Tourist Tax on Overnight Stays

Why Scotland introduced a visitor levy power

Many European cities and regions already charge a form of tourist tax, and the Scottish Parliament passed the Visitor Levy (Scotland) Act 2024 to give Scottish councils the same option, aimed at helping fund the additional infrastructure, services and environmental pressures that a high volume of visitors can create in popular destinations. It is a permissive power, not a mandatory national tax -- each council decides for itself whether to introduce a levy.

How the levy is calculated

Where a council introduces a levy, it is charged as a percentage of the cost of the overnight accommodation, rather than a fixed amount per room per night. This means the levy scales with the price of the stay -- a luxury hotel room generates a larger levy in cash terms than a budget room at the same percentage rate. Councils can also cap the number of consecutive nights within a single stay that the levy applies to, so extended stays are not charged indefinitely.

Which areas have introduced or are considering a levy

City of Edinburgh Council was the first authority to move through the consultation and notice process required by the Act, given the city's high volume of tourist accommodation demand. Other Scottish councils have separately been considering whether to introduce their own levy. Because this is decided locally, always check directly with your accommodation provider or the relevant council for the current position in the area you are visiting or booking in.

What the revenue must be spent on

The Act requires that revenue raised from the levy be used to support facilities and services substantially used by visitors, or otherwise to support the sustainable growth of tourism in the area -- for example additional public toilets, cleaning, event infrastructure or destination marketing -- rather than being absorbed into general council budgets unrelated to tourism.

How it compares with the Welsh visitor levy

Wales has taken a related but differently structured approach: rather than a percentage-based charge, the Welsh model is built around a flat rate per person per night, alongside a separate national registration scheme for visitor accommodation providers that needs to be in place before a levy can be charged locally. See our separate guide on the Welsh Visitor Levy for how that scheme compares.

What accommodation providers need to do

In areas where a levy applies, accommodation providers are generally required to register with the council, collect the levy from guests at the point of booking or payment, and account for it to the council on a regular basis -- broadly similar in administrative concept to VAT, though it is a separate, locally administered charge rather than a tax collected by HMRC.