The Edinburgh Visitor Levy
- is a 5% payment on the cost of the paid, overnight accommodation. It will be charged before VAT and will not be charged on extras like parking, meals, drinks or transport
- will only be charged on the first 5 nights’ stay
- will be charged at the same rate every day of the year, indefinitely, for stays from 24 July 2026 onwards. 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.
Accommodation included in the scheme
The levy will apply to paid overnight accommodation including
- hotels
- self-catering apartments
- aparthotels
- bed and breakfasts
- guest houses
- hostels
- student lets - only when let to visitors and non-Edinburgh students
- vehicles or boats (vessels) which mostly stay in one place
- holiday/short-term lets including residential properties with licenses for
- home sharing
- home letting
- secondary homes
- caravan/camp sites
Businesses currently operating below the VAT threshold will be liable for the levy.
People liable to pay the levy
Anyone who is staying in paid, overnight accommodation in Edinburgh needs to pay the levy. This includes tourists, people staying for work or visiting the city for other reasons. UK and Scottish residents are included.
View our information for visitors page to find out who is exempt from the levy.
The Visitor Levy Advisory Forum
An advisory forum has been established to discuss and advise the Council on matters to do with the levy, including advising the Council on any recommended modifications to the scheme at the formal three-year review point. You can read more about the Forum, its chair and members.