Visitor Levy Guidance for Accommodation Providers

The Visitor Levy (Scotland) Act 2024 gives local authorities the power to introduce a charge on overnight accommodation. Each council can design and implement its own scheme, so while national guidance is available, businesses must also follow the rules set by their local authority.

To support the sector, VisitScotland, the ASSC and the Scottish Tourism Alliance have developed a set of Frequently Asked Questions (FAQs). These provide practical information for accommodation providers, covering:

• Purpose, scope, and calculation of the levy
• How the levy is applied to bookings and cancellations
• VAT treatment and record-keeping
• Exemptions and refunds
• Working with online travel agents and third parties
• Local authority engagement and compliance

The FAQs will be updated as new statutory guidance and local schemes emerge. Local authorities introducing the levy will also publish area-specific guidance.

Schemes confirmed to date:

• Edinburgh: 5% from 24 July 2026 (applies to bookings made after 1 October 2025)
• Glasgow: 5% from 25 January 2027 (applies to bookings made after 25 January 2026)
• Aberdeen: 7% from 1 April 2027

Several other councils are consulting on proposals.