Tourist tax in Scotland A complete guide

Scotland’s visitor levy supports responsible tourism and reinvests in local destinations. This quick, practical guide covers what to expect, and how to manage your obligations with confidence.

Is there a tourist tax in Scotland?

Yes, in a growing number of council areas. The Visitor Levy (Scotland) Act 2024 lets each council decide whether to charge a levy on overnight stays in hotels, guesthouses, B&Bs, hostels and short-term rentals. Edinburgh's levy is in force, and Glasgow, Aberdeen, Stirling and West Dunbartonshire have agreed schemes that start later. Most councils charge a percentage of the accommodation price, and since a change to the legislation a council can also set a fixed amount per night, which is the model Highland is now consulting on. Wherever a levy applies, UK law requires it to sit inside the total price a guest sees upfront. Read more about this here: tourist tax and the CMA pricing rules.  

For tourists

Why is there a tourist tax in Scotland?

Scotland’s visitor levy is all about making every stay better. The revenue goes straight into public spaces, cultural sites, visitor services, and sustainable tourism. It keeps Scotland’s cities vibrant, its nature protected, and its heritage thriving, so future generations and millions of travelers can enjoy everything Scotland has to offer. 

Tourist tax in Scotland

Each Scottish council (city or region) decides if a visitor levy applies, the rules, and the exact rate. There’s no national rate or system, so details can vary by location, and even Scottish residents might pay the tax if staying outside their home area. 

• Edinburgh
• Glasgow
• Aberdeen
• Stirling
• West Dunbartonshire
• Highland

How Trippz can help you

The visitor levy in the price your guest sees

Scotland's visitor levy is charged as a percentage of the accommodation price in every scheme agreed so far, so the amount comes out different for every booking. Edinburgh, Glasgow and West Dunbartonshire apply 5%, Aberdeen has approved 7% from April 2027 and Stirling 3% from June 2027, and each council decides its own figure. 

The CMA leaves room for an exception only where calculating the total price in advance is truly impossible, and it expects that exception to apply rarely. A percentage of a known room rate, in a council with a published rate, sits well outside that. In practice the levy has to be inside the figure at the moment the price is generated, which means the right rate for the right council has to be available at that moment. Our post the CMA's pricing rules for travel: what has to be in the total price covers why the CMA treats local taxes as normally calculable, and what that means for the price you display.

Frequently asked questions from tourists

• Do I have to pay the tourist tax in Scotland?

  Yes, if your destination council has introduced one. The Visitor Levy (Scotland) Act 2024 lets each council apply a levy to overnight stays in hotels, guesthouses, B&Bs, hostels, self-catering accommodation, camping sites, caravan parks and short-term rentals, subject to exemptions. Edinburgh's levy is in force and several other councils have agreed schemes that start later. Rates and start dates differ per council, so check the rules for your destination.

• How much is the tourist tax in Scotland?

  It varies by council. Edinburgh and Glasgow have approved 5% of the room price, West Dunbartonshire 5% from July 2027, Aberdeen 7% from April 2027 and Stirling 3% from June 2027. Highland is consulting on a different model altogether, a fixed £5 per room per night for hotels and similar accommodation and £2 for hostels, campsites and caravan parks. Rates and start dates keep moving, so check the council for your destination.

• Is the tourist tax included in my booking price?

  Under UK pricing rules the levy belongs in the total price you see when you book. Where a host still lists it separately at check-in or checkout, that falls short of what the Competition and Markets Authority requires.

• Why is Scotland charging a tourist tax?

  Scotland’s visitor levy helps fund local services, facilities, and infrastructure used by visitors supporting everything from public transport to cultural events and city upkeep. This ensures tourism continues to benefit communities and preserves Scotland’s iconic destinations for the future.

• Are children exempt from the tourist tax in Scotland?

  At present, local authorities could choose to exempt children as part of their visitor levy scheme (if the Scottish Ministers’ regulations provide for it), but unless subsequent regulations specifically mention an exemption for children, it is not automatic in all cities just based on the Act text. Always check with the accommodation provider or local authority for the most current, area-specific rules.

For hosts

Guest registration in Scotland

There is no national law in Scotland requiring hosts to register the personal details of guests. However, we strongly recommend keeping a guest register. This record can help you verify the number of guests and length of stay, and is useful for compliance with local regulations or council directives. Some local authorities may also introduce additional requirements, so it’s best to stay informed and prepared.

How Trippz can help you

 

• Renting out property in Scotland

  When renting out your property in Scotland, you may not need a separate license to get started. However, you must comply with local short-term let regulations and register with your local council if required. Always check with your council to ensure you meet all conditions for hosting and visitor levy collection before accepting bookings.

Handling of tourist tax

• Remittance of tourist tax

  Scotland's visitor levy is set locally. Each council decides its own rate based on the needs of its area and its tourism strategy. Edinburgh, Glasgow and West Dunbartonshire have settled on 5% of the accommodation price, Aberdeen on 7% and Stirling on 3%. A council can also set a fixed amount per night instead of a percentage, which is the model Highland is consulting on. Councils decide as well how much of the levy you may keep towards the cost of collection, which currently runs from 1.5% in West Dunbartonshire to 3% in Stirling.

• Keeping your administration for the tourist tax

  To remain compliant with Scotland’s visitor levy rules, hosts must keep detailed records of the levy collected from guests. Track the number of nights stayed, total levy charged, and retain all supporting documentation such as invoices and receipts. These records should be securely stored for at least 5 years and may be requested by local authorities during inspections or audits. Staying organized and maintaining accurate records will help you avoid issues and quickly resolve any questions from council officials. Keeping a guest register also helps support your returns and simplifies the compliance process.

• Tourist tax when renting through an online booking platform

  If you rent your property in Scotland through platforms like Airbnb or Booking.com, you are still responsible for collecting and remitting the visitor levy. Even if the platform handles bookings or payments, it’s up to you to ensure the levy is correctly charged and reported to your local council. Always include the visitor levy in your listing details and check how the platform manages these charges. Compliance remains your responsibility as the host.

Frequently asked questions from hosts

• Do I need to charge the visitor levy to all my guests?

  Yes, once your council's scheme is in force. Under the Visitor Levy (Scotland) Act 2024 you charge the levy to every paying guest who books overnight accommodation, whether they are tourists, business travellers or residents, across hotels, guesthouses, B&Bs, hostels, short-term lets and campsites, regardless of nationality. Start dates differ per council and some schemes carry local exemptions, so check the rules for your own area. Stirling exempts its own residents, for example, while West Dunbartonshire has no resident exemption.

• How do I remit the visitor levy I collect?

  You are responsible for submitting the visitor levy you collect to your local council, according to their set schedule, typically every quarter. Detailed remittance instructions will be provided by your council or on their website. Timely and accurate payments are essential to remain compliant.

• Do I need to charge the visitor levy if I’m renting through Airbnb or Booking.com?

  Yes, you are still responsible for charging and collecting the visitor levy even when using platforms like Airbnb or Booking.com. Always check whether the platform includes the levy in the price or if you need to add it separately. Ultimately, compliance rests with you as the host.

• Is there a maximum income for short-term rentals before I have to charge VAT?

  If your total rental income exceeds the UK VAT threshold (currently £90,000 per year for most businesses), you must register for VAT and apply the appropriate VAT rate to your accommodation charges. For up-to-date thresholds and instructions, refer to HM Revenue & Customs (HMRC) or consult your accountant.

Trippz: the authority on tourist tax

Tourist tax is set locally and rates change without warning. Trippz tracks every change and keeps the data current, which is why travel platforms and property software, including Airbnb, Booking.com and Expedia, rely on Trippz to calculate tourist tax and register guests in every market they serve.

How Trippz stays current

Trippz checks tax rules jurisdiction by jurisdiction against official municipal and national sources. When a rate or rule changes, the update happens automatically rather than on a periodic review cycle. This is the same monitoring that travel platforms and software vendors depend on to stay accurate everywhere they operate.

One tax engine, every market

Send a location, get the applicable rate, instantly and correctly calculated. Travel platforms and property software embed this calculation directly into their own product, so every booking is taxed correctly without building or maintaining a rate engine in house. It is the same logic behind every rate on this page.

Explore Trippz for Platforms

Frequently asked questions about Trippz

• How can platforms and software vendors use Trippz?

  Trippz provides tourist tax content and a ready made calculation engine through one API. Platforms and software vendors add accurate tax calculation to their product without maintaining a rate database in house. Guest registration and authority connections are available as a separate capability for those who need it.

• How does Trippz keep tourist tax rates current?

  Trippz checks the jurisdictions it covers against official sources and updates rates automatically when a city or country changes them.

  
  

• Which countries and cities does Trippz cover?

  Trippz maintains tourist tax data across a wide range of countries and cities. See the full overview in our tourist tax guides.

• Is Trippz's data and infrastructure secure?

  Yes. Trippz is SOC1 Type 2 and SOC2 Type 2 certified and GDPR compliant, so platforms and software vendors can embed tourist tax calculation without adding security or compliance risk of their own.

• Who uses Trippz for tourist tax?

  Trippz provides tourist tax data and calculation to travel platforms and property software across Europe, including Airbnb, Booking.com and Expedia. The same infrastructure that powers stays booked through the biggest platforms in travel is available to any platform or software vendor through the API.