Visitor levy calculator for short-let hosts
Work out the visitor levy on a booking in Edinburgh, Glasgow, Aberdeen, Stirling, West Dunbartonshire or Cardiff, check whether the advance-booking rules exempt it, and copy a ready-made line for your guest. Rules from each council's published scheme, checked 2026-10-29.
Guest message (copy and paste)
Estimate, not tax advice. Based on the council's published scheme; the accommodation provider is responsible for the correct amount. Check the official source.
Get an email when this council's levy changes
Edinburgh charges a visitor levy now; Glasgow, Aberdeen, Stirling, West Dunbartonshire and Cardiff have confirmed start dates; Highland, Dundee and Falkirk are consulting. We check each against its official source and email you when a levy in your area is announced, changes or starts.
Next visitor levy dates we're watching:
- 13 Nov 2026, Edinburgh: Last day to pay the levy for stays 24 Jul to 30 Sep 2026 (return due by 30 Oct) (source)
- 25 Nov 2026, Falkirk: Visitor levy consultation closes (source)
- 27 Nov 2026, Dundee: Visitor levy consultation closes (source)
Plus one short weekly UK "what changed" email. Free, no spam, unsubscribe any time.
Rules used
| Council | Rule | Official source |
|---|---|---|
| City of Edinburgh | 5% of the accommodation-only cost (net of VAT), first 5 consecutive nights only. Stays from 24 Jul 2026. Bookings paid for (in part or full) before 1 Oct 2025 are exempt. Stays that began before 24 Jul 2026 are not liable. | source source |
| Glasgow City | 5% of the accommodation-only cost (net of VAT), whole stay. Stays from 25 Jan 2027. Bookings made on or after 1 Apr 2026 are liable. | source source |
| Aberdeen City | 7% of the accommodation cost, whole stay. Stays from 1 Apr 2027. Exempt only if the booking was made and a payment (any amount, including a deposit) was received before 1 Oct 2026. | source source |
| Stirling | 3% of the accommodation-only cost (net of VAT). Stays from 14 Jun 2027, bookings made on or after 1 Jan 2027. Charged on every night, but the guest can claim a refund for nights beyond 7 in one booking. Stirling council-tax-registered residents who booked and paid themselves can claim a refund. | source source |
| West Dunbartonshire | 5% of the accommodation cost before VAT, whole stay. Stays from 1 Jul 2027. Stays booked and paid for (in part or full) before 1 Oct 2026 are not liable. | source source |
| Cardiff | £1.30 per person per night (all ages, including babies) for self-catering, holiday lets, B&Bs and hotels; 75p per adult per night in tent pitches or shared hostel rooms (under-18s free there). Stays from 1 Apr 2027; bookings made from 28 Sep 2026 are liable. One booking of 32 nights or more pays no levy. | source source source |
Percentage levies apply to the accommodation-only part of the price, net of VAT: leave out optional extras like meals, parking or paid laundry. Exempt guests (for example some disability benefit recipients in Scotland) usually pay and then claim a refund from the council. Highland, Dundee and others are still consulting, so they are not in the calculator: see the levy map. Manchester and Liverpool accommodation BID charges are not statutory levies and are not included.
Get an email when visitor levy rules change
Edinburgh charges a visitor levy now; Glasgow, Aberdeen, Stirling, West Dunbartonshire and Cardiff have confirmed start dates; Highland, Dundee and Falkirk are consulting. We check each against its official source and email you when a levy in your area is announced, changes or starts.
Next visitor levy dates we're watching:
- 13 Nov 2026, Edinburgh: Last day to pay the levy for stays 24 Jul to 30 Sep 2026 (return due by 30 Oct) (source)
- 25 Nov 2026, Falkirk: Visitor levy consultation closes (source)
- 27 Nov 2026, Dundee: Visitor levy consultation closes (source)
Plus one short weekly UK "what changed" email. Free, no spam, unsubscribe any time.
Common questions
Who pays the visitor levy, the host or the guest?
The accommodation provider is responsible for paying it: to the council in Scotland, or to the Welsh Revenue Authority in Wales. You can choose to pass the cost on to guests, but you still owe the levy even if a guest refuses to pay. The VisitScotland guidance quoted by City of Edinburgh Council says the final price including the levy must be clearly shown at the point of booking.
Do I charge the levy on cleaning fees and extras?
In Scotland a percentage levy applies only to the accommodation part of the price, net of VAT. Meals and drinks, parking, optional laundry or linen, entertainment and transport are left out. Cleaning that guests cannot opt out of counts as part of the accommodation cost, even if you show it as a separate line. The Cardiff levy is a flat amount per person per night, so the price does not matter there.
Is the booking platform commission included in the levy?
In Edinburgh, if the platform charges its commission or service fee to the guest as part of the booking, it is part of the transaction and the levy is worked out on the full amount the guest pays. If you pay the commission yourself and the guest is not charged it, it is not included. Either way, the host stays responsible for calculating, collecting and paying the levy.
What happens to the levy if a guest cancels or does not show up?
No levy is due. In Scotland it only becomes payable when the guest takes entry to the accommodation, so if you collected it upfront you should refund it to the guest rather than pay it to the council. In Wales the levy is not paid on cancelled stays or no-shows.
How does the Edinburgh 5-night cap work?
The levy is charged on the first 5 consecutive nights of each booking. A 7-night stay pays on 5 nights, but separate bookings are each charged. Use the actual price of the first 5 nights, not an average across the whole stay.
Do children pay the Cardiff visitor levy?
Yes, in holiday lets. The higher rate of £1.30 per person per night applies to guests of all ages, including babies, in self-catering, holiday lets, B&Bs and hotels. The lower rate of 75p applies only to adults in tent pitches and shared hostel rooms. One booking of 32 nights or more pays no levy, even if the nights are not in a row, and you charge on the number of guests on the booking.
When do Edinburgh hosts file and pay the levy?
Quarterly, on visitorlevy.scot. For stays from 1 Oct to 31 Dec 2026 the return is due 1 to 30 Jan 2027 and payment by 13 Feb 2027. Hosts keep 2% of the levy they collect, and records must be kept for 5 years.
Which other councils are planning a visitor levy?
Highland is consulting on £5 per room per night until 30 Nov 2026, with a decision due on 10 Dec 2026. Dundee is consulting until 27 Nov 2026. In Wales, Isle of Anglesey decided on 24 Sep 2026 not to introduce a levy at present. See the levy map for every area.
Sources: City of Edinburgh Council visitor levy guidance, Welsh Revenue Authority: how much you must pay, Highland Council, Dundee City Council, Isle of Anglesey County Council. Checked 31 Oct 2026.
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