Â鶹ӳ»­

The Scheme covers the entirety of the City of Â鶹ӳ»­ boundaries and will apply to overnight stays from 24 July 2026, only for bookings made on or after 1 October 2025. Stays on or after 24 July 2026 which were booked and paid for (in part or full) before 1 October 2025 will not be subject to the levy. It will apply indefinitely, or until the Council decides to end or amend it, and at all times of the year.

The levy rate

The levy rate will be 5%, payable for a maximum of five consecutive nights and will apply at the same level, year-round, across the entire City of Â鶹ӳ»­ boundary area.

Accommodation liable for the levy

The levy will apply to all overnight accommodation, including those with an annual turnover below the applicable VAT threshold, based within the City of Â鶹ӳ»­ boundary.

This includes:

1. Hotels
2. Hostels
3. Guest houses
4. Bed and breakfast accommodation
5. Self-catering accommodation, including short-term lets
6. All paid accommodation on caravan sites and campsites, including temporary tent and campervan pitches
7. Accommodation in a vehicle, or on board a vessel, which is permanently or predominantly situated in one place
8. Any other place at which a room or area is offered by the occupier for residential purposes otherwise than as a visitor’s only or usual place of residence.

Certain accommodation providers may apply to the Council for a discretionary site exemption if they meet both of the following criteria

1. The property is occupied by a charity or trustee of a charity and
2. Overnight stays must be wholly or mainly for charitable purposes.
3. This discretionary exemption is aligned with the cases where charities may receive mandatory relief from paying Non-Domestic Rates and may be cross-checked with that register. Accommodation providers who do not charge for overnight accommodation, or who cater fully for individuals who are exempted from paying the levy are not liable for the levy.

Individuals exempted or excluded from paying the levy

The Visitor Levy is payable by anyone staying in accommodation which is not their only or usual place of residence (temporary or otherwise). Individuals who do not have an only or usual place of residence are therefore not required to pay the levy. This includes people who are homeless, refugees and asylum seekers and people whose homes are unfit or unsafe for habitation. In addition, individuals defined in s. 14 (1) of the Act are exempt from paying the levy. 

Individuals who are exempt or excluded will need to pay the levy to the accommodation provider and request reimbursement from the Council, unless their accommodation has been arranged and paid for directly via the Council. Reimbursement can be applied for online, submitting relevant evidence (as detailed below and on the Council’s website) and bank details (to enable payment via BACS). Alternative provision can be made for those who do not have internet access.

Evidence which will be required to be submitted includes:

• The name of person exempted/excluded;
• If exclusion applies, verification of such status from relevant official body (this can include the Council’s Homelessness service, Social services, relevant third sector provider, Police Scotland etc);
• If exemption applies, a copy (scan/photo) of the relevant benefit award letter or similar document;
• Booking confirmation/accommodation invoice - the name of the person exempted/excluded should be included on this document; and
• Proof of payment for overnight accommodation.

We will assess the evidence received and pay the reimbursement via bank transfer within 5 working days if the applicant is found to be eligible.

For further consideration of individuals not within the scope of the legislation, refer to .

As at the time of agreeing the Scheme, this is only people in receipt of the following benefit payments: Disability Living Allowance, Disability Assistance, Attendance Allowance, Pension Age Disability Benefit and Personal Independence Payment.

Collecting and enforcing the levy

Accommodation providers within the local authority area will be liable for the levy. They will be required to submit quarterly reports, detailing the total accommodation charges and the total levy collected to a national online visitor levy portal. The levy will be payable at the same time as submitting returns.

Accommodation providers are required to keep accurate records of all transactions that are subject to the levy. The Council will conduct inspections, as required, to ensure compliance with the scheme and remittance requirements.

Accommodation providers who fail to comply may be subject to penalties.

Appeals relating to decisions made by the Council on the operation and/or enforcement of the scheme can be registered following the Visitor Levy appeal process detailed on the Council’s website. The Council will aim to review and process such appeals within 28 calendar days.