21/07/2026
From Friday, every paid overnight stay in Edinburgh- hotels, B&Bs, self-catering, short-term lets, even static caravans - carries a 5% visitor levy. If you own or manage accommodation in the city, this isn't really a guest-facing change. It's a compliance one.
Providers are now responsible for collecting the levy, keeping accurate transaction records, and submitting quarterly reports through a national portal - regardless of whether you're VAT registered. Get the reporting wrong, and it's the accommodation business facing the Council's scrutiny, not the guest.
There's also a genuinely messy transitional detail: the levy applies to some bookings made before it was even announced, if they were booked on or after 1 October 2025 - meaning providers may need to collect an extra payment at check-out from guests who already paid in full.
We're already helping property clients with Edinburgh short-term let and serviced accommodation portfolios work through what this means for their pricing, record-keeping and quarterly reporting obligations, before the first return is due, not after.
Full details from City of Edinburgh Council and Scottish Government linked below.
https://www.edinburgh.gov.uk/news/article/14141/edinburgh-declares-scotland-s-first-visitor-levy