Edinburgh Visitor Levy Forum Chair

About the Edinburgh Visitor Levy

The Visitor Levy (Scotland) Act became a law in September 2024. The legislation allows councils in Scotland to tax paid, overnight accommodation if they wish to do so. Following years of consultation, the Council has decided to use the powers set out in the Act for overnight stays on or after 24 July 2026.

The levy

• is a 5% payment on the cost of the paid, overnight accommodation.
• will only be charged on the first 5 consecutive nights’ stay.
• will apply for stays on or after 24 July 2026, only for bookings made on or after 1 October 2025. Stays on or after 24 July 2026 which were booked and paid for (in part or full) before 1 October 2025 will not be subject to the levy.

The underlying rationale for introducing a visitor levy is that visitors who pay to stay in the city use public spaces and services should contribute to managing the impact of a successful tourism economy. The Act says that funds raised must be reinvested in local facilities and services substantially used by business and leisure visitors.

The levy is expected to raise £45-50 million a year by 2028/29. The money generated by the scheme will be reinvested directly into initiatives that benefit residents and enhance visitor experiences.

The Act stipulates that a Visitor Levy Forum should be set up. This group must include a balance of tourist organisations, businesses engaged in tourism and representatives of communities. This is an advisory group to help inform and shape how the levy will be invested and monitored.

You can find out more about the Edinburgh Visitor Levy on the Council’s webpages: https://www.edinburgh.gov.uk/visitorlevy