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  1. Home
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  3. Visitor Levy in Scotland

Visitor Levy in Scotland

If you are planning an overnight stay in Scotland, you may be asked to pay a visitor levy by your accommodation provider.

Read on to find out more about the visitor levy, when it might be applied to your visit and how you pay it.

Ashton Lane in the West End of Glasgow

© VisitScotland / Kate Abbey

What you need to know about the visitor levy

What is the visitor levy?

The visitor levy is a small charge that your accommodation provider adds onto your bill as a percentage of the cost of your accommodation or as a fixed charge.

Only some council areas of Scotland have introduced a visitor levy, so if you are travelling around the country, you may find that some accommodation providers require you to pay a visitor levy and others will not.

Rates, exemptions and other arrangements vary between council areas.

What is the money used for?

The money collected by visitor levy payments is reinvested by local councils into facilities, services and infrastructure that benefit both visitors and local communities.

Which areas have a visitor levy?

Currently five council areas have introduced a visitor levy. They are:

  • Edinburgh – 5% of accommodation cost for first 5 consecutive nights only
  • Glasgow – 5% of accommodation cost on any stay (from January 2027)
  • Aberdeen – 7% of accommodation cost on any stay (from April 2027)
  • Stirling – 3% of accommodation coast on first 7 nights only (from June 2027)
  • West Dunbartonshire – 5% of accommodation cost for any stay (from July 2027)

The Stirling Highland Hotel

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. 

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