UK visitor levy and tourist tax map 2026-27
Is there a visitor levy in Scotland?
Yes, council by council. Under the Visitor Levy (Scotland) Act 2024 each council decides, and only Edinburgh charges one now: 5% of the accommodation cost (before VAT) on the first 5 consecutive nights, for stays from 24 Jul 2026 (City of Edinburgh Council). Glasgow (5%, from 25 Jan 2027), Aberdeen (7%, from 1 Apr 2027), Stirling (3%, from 14 Jun 2027) and West Dunbartonshire (5%, from 1 Jul 2027) are confirmed, and bookings made before those dates can already be liable; Highland and Dundee are consulting. See the Scotland short-let rules or the Edinburgh council page for details.
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Where UK hosts must charge guests a visitor levy (tourist tax), and where one is coming. 1 statutory levy live (Edinburgh) plus 2 city accommodation BID charges (not a tourist tax), 6 confirmed, more under consultation. Last checked 2026-10-29.
Tap a marker for its rate and free alerts for that area. Green: live. Blue: confirmed. Orange: consulting or proposed. Grey: none. Map data © OpenStreetMap contributors.
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| Area | Rate | Start date | Status | Official source / notes |
|---|---|---|---|---|
| Edinburgh Scotland Work out the levy | 5% of accommodation cost (before VAT), first 5 consecutive nights | 24 Jul 2026 | Live | source source |
| Glasgow Scotland Work out the levy | 5% (net of VAT), whole stay | 25 Jan 2027 (bookings made from 1 Apr 2026) | Confirmed | source source |
| Aberdeen Scotland Work out the levy | 7%, whole stay | 1 Apr 2027 (bookings made from 1 Oct 2026) | Confirmed | source source |
| Stirling Scotland Work out the levy | 3%; council-tax-paying residents exempt; refund beyond 7 nights | 14 Jun 2027 (bookings made from 1 Jan 2027) | Confirmed | source source |
| West Dunbartonshire Scotland Work out the levy | 5% (before VAT), whole stay | 1 Jul 2027 (bookings made from 1 Oct 2026) | Confirmed | source source The council says stays from 1 Jul 2027 booked and paid for (in part or full) before 1 Oct 2026 are not subject to the levy, so bookings made from 1 Oct 2026 are liable (verified on west-dunbarton.gov.uk). |
| Highland Scotland | Proposed £5 per room per night (tiered fixed amount) | Not set; decision due 10 Dec 2026, then 18-month lead-in | Consulting | source source Consultation open until 30 Nov 2026. |
| Dundee Scotland | Proposed £5 per room per night or 5% of room rate, both capped at 7 nights | Not set; earliest 2028/29 | Consulting | source Consultation 31 Aug to 27 Nov 2026. |
| Falkirk Scotland | Not stated here | Not set | Consulting | source Consultation open until 25 Nov 2026. |
| East Lothian Scotland | Draft scheme: 5% of accommodation charges, all year, no cap on nights | Not set | Proposed | source Consultation ran 26 Jun to 18 Sep 2026 (530 responses). Council meeting on 27 Oct 2026 is asked to approve an independent review before any decision. |
| Argyll and Bute Scotland | Flat rate per room per night proposed (amount not stated on council page) | Not set | Proposed | source Consultation on a revised draft scheme closed 5 Oct 2026; findings go to a future council meeting. |
| South Lanarkshire Scotland | None proposed yet: research and informal consultation | Not set | Proposed | source source In Oct 2025 the council agreed to research and informally consult (estimate: 2.5% to 7.5% could raise £0.8m to £2.5m a year). A provider survey closed 17 Aug 2026; no formal consultation found (searched 24 Oct 2026). |
| North Lanarkshire Scotland | None proposed yet: feasibility work and draft scheme being prepared | Not set | Proposed | source source A working group is exploring a levy and consultants are drafting a scheme; a business survey closed 28 Sep 2026. The council says a future meeting will decide whether to consult (searched 25 Oct 2026). See the North Lanarkshire council page. |
| East Dunbartonshire Scotland | No levy: council decided against | Not applicable | None | source Councillors agreed unanimously not to introduce a levy before any formal consultation (reported 2 Jul 2026). See the East Dunbartonshire council page. |
| Aberdeenshire, Angus, Clackmannanshire, East Renfrewshire, Fife, Inverclyde, Midlothian, Moray, North Ayrshire, Renfrewshire, West Lothian Scotland | None proposed yet | Not set | Proposed | source Early engagement at most, no formal consultation. |
| East Ayrshire Scotland | No levy: work paused | Not before Aug 2027 review | None | source On 1 Oct 2025 the council paused levy work until Aug 2027, citing costs above likely income. |
| South Ayrshire Scotland | No levy: work paused | Not before Aug 2027 review | None | source A Cabinet report on 17 Jun 2025 recommended pausing work until Aug 2027 after 79% of 502 survey responses opposed a levy. |
| Orkney, Shetland, Eilean Siar Scotland | No overnight levy | Not applicable | None | source source Orkney and Shetland decided against an overnight levy in Sep 2025; the Western Isles paused work. They are looking at point-of-entry options, which would need new law. |
| Dumfries & Galloway Scotland | No levy: plans dropped | Not applicable | None | source source Committee voted 10 to 8 on 9 Jun 2026 to stop all work on a levy after early engagement; any future proposal would start again. |
| Cardiff Wales Work out the levy | £1.30 per person per night (75p shared hostel/dorm rooms and tent pitches) | 1 Apr 2027 (account for bookings from 28 Sep 2026) | Confirmed | source source |
| Wales (national framework) Wales | £1.30 per person per night, or 75p (hostel dorms, tent pitches); only where a council adopts it | Councils can start on 1 Apr or 1 Oct, with 12 months' notice | Confirmed | source Not a charge everywhere: applies only in council areas that introduce it. WRA registration is separate and Wales-wide. |
| Isle of Anglesey, Conwy, Gwynedd Wales | £1.30 / 75p if adopted | Not set | None | source source source source Consulted May to Jul 2026. On 24 Sep 2026 Anglesey decided not to introduce a levy at present and Conwy deferred any decision; Gwynedd says no decision yet. GOV.WALES lists only Cardiff as charging. |
| Manchester (Accommodation BID) England | £1 per room/unit per night (+VAT where applicable), "City Visitor Charge" | Apr 2023 | Live | source Business Improvement District charge, not a statutory tourist tax. Covers most paid accommodation in the BID zone (Manchester and Salford). |
| Liverpool (Accommodation BID) England | £2 per room/unit per night, "ABID Charge" | 1 Jun 2025 | Live | source source source BID charge, not a statutory tourist tax. Only hotels and serviced accommodation in the city centre BID area with a rateable value of £45,000 or more pay (verified on liverpool.gov.uk), so typical short lets are not covered. Runs until Dec 2027. See the Liverpool council page. |
| Liverpool City Region (Overnight Visitor Levy) England | Percentage of accommodation price if adopted; rate not set | Not set; needs a bill first, spending plans expected by early 2028 | Proposed | source Mayor Steve Rotheram has campaigned for a levy and says it could raise up to £18m a year across Liverpool, Sefton, Knowsley, St Helens, Wirral and Halton. Coverage of short lets not yet decided. See Sefton. |
| York & North Yorkshire (Combined Authority) England | £1 to £2 per night modelled; no rate set | Not set; earliest likely 2027-28 | Proposed | source source An independent York St John University report to the Combined Authority (16 Jun 2026) estimated £1 to £2 a night could raise about £26m to £52m a year and recommended a feasibility study first. The mayor said on 6 Oct 2026 there would be no levy unless it also covered Airbnb-style and holiday lets (as reported by BBC News). No decision or consultation yet. See City of York and North Yorkshire. |
| Bournemouth, Christchurch & Poole England | No levy: proposed Accommodation BID charge (£2 per room per night, larger hotels only) did not go ahead | Not applicable | None | source source source Hotels voted for the BID charge (council result 14 May 2024), but the government declared the ballot void in Jan 2025 (as reported by the Bournemouth Echo). In Dec 2025 the council asked to be allowed to use the new overnight visitor levy, as BCP has no mayor. See the BCP council page. |
| England (Overnight Visitor Levy) England | Percentage of accommodation cost, set locally if adopted | Not set; needs a bill first | Proposed | source Announced by government on 10 Sep 2026: mayors and Foundation Strategic Authority leaders will be able to introduce it. Not yet legislated. |
| Northern Ireland Northern Ireland | None | — | None | no source yet No visitor levy found. |
Statuses: Live = being charged now; Confirmed = approved with a start date; Consulting = formal consultation open; Proposed = early stage or outcome unknown. UNVERIFIED = we could not confirm this on an official source. Manchester and Liverpool are accommodation Business Improvement District charges, not statutory levies.
Scotland visitor levy: quick answers
Is there a visitor levy in Scotland?
Yes, but only where a council introduces one under the Visitor Levy (Scotland) Act 2024. Edinburgh is the only Scottish council charging now: 5% of the accommodation cost (before VAT) on the first 5 consecutive nights, for stays from 24 Jul 2026.
Which Scottish councils have confirmed a visitor levy?
Glasgow: 5% (net of VAT) on the whole stay from 25 Jan 2027, for bookings made from 1 Apr 2026. Aberdeen: 7% on the whole stay from 1 Apr 2027, for bookings made from 1 Oct 2026. Stirling: 3% from 14 Jun 2027, for bookings made from 1 Jan 2027. West Dunbartonshire: 5% (before VAT) on the whole stay from 1 Jul 2027, for bookings made from 1 Oct 2026.
How do Edinburgh hosts pay the visitor levy?
Through quarterly returns on visitorlevy.scot. The first returns (stays 24 Jul to 30 Sep 2026) are due 1 to 30 Oct 2026, with payment by 13 Nov 2026. Providers keep 2% of the levy collected.
Which Scottish councils are consulting on a visitor levy?
Highland is consulting on £5 per room per night until 30 Nov 2026, with a decision due 10 Dec 2026 and then an 18-month lead-in. Dundee is consulting until 27 Nov 2026 on £5 per room per night or 5% of the nightly room rate, both capped at 7 nights, with an earliest start of 2028/29. Moray is asking whether to have a levy at all, until 31 Oct 2026.
Answers summarise the table above. Follow each row's official source before acting.
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)
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