El Stirling Highland Hotel, Stirling
What do I need to do?
If you're planning a trip, it's worth checking whether a visitor levy applies in the destination you're visiting, how much it costs, and any local exemptions or arrangements that may be in place.
If a visitor levy is in effect, then it is added to the bill by the accommodation business who will then pass the money collected onto the local council. You don’t need to make a separate payment.
When do I pay the visitor levy?
The visitor levy will be collected:
- When you book – through an online booking platform, or directly with the accommodation provider.
- When you pay the balance, eg 30 days before arrival.
- When you are at the premises – either on check-in or departure.
Are exemptions applied?
Some overnight stays by certain groups may be exempt from the visitor levy. Criteria and processes for getting an exemption can vary between different councils.
In some areas, visitors may be required to pay the visitor levy during their stay and then apply to the council for a reimbursement.
If you have questions on exemptions, check the visitor levy guidance for the council area you are visiting or contact your accommodation provider.
What types of accommodation does the visitor levy apply to?
The visitor levy applies to a wide range of accommodation types, including (but not limited to):
- Self-catering properties
- Hotels
- Bed and Breakfasts (B&Bs) and guesthouses
- Hostels
- Caravan parks
- Camping sites
- Vessels or vehicles used for commercial overnight stays that are permanently or predominantly situated in one place
Please note this page is for anyone who is planning a trip to Scotland. You can find information on the visitor levy for accommodation providers on our Business Support Hub.