About proposals for a visitor levy

A Visitor Levy for Edinburgh

Have your say

We have written a draft scheme using feedback from visitors, residents and businesses. Now we are seeking your views to help shape the final version, which will be in place from July 2026.

You can also drop into see us on

  • Saturday 2 November 2024 between 11am and 3pm in iCentre, Royal Mile, Edinburgh
  • Thursday 14 November 2024 between 3pm and 7pm in Waverley Station, Edinburgh.

Businesses can sign up for our free breakfast briefings on

Scotland's plan to introduce a levy

The Visitor Levy (Scotland) Act was passed in the Scottish Parliament in May 2024. It received Royal Assent in July 2024. The legislation allows councils in Scotland to tax overnight accommodation if they wish to do so.

The Act sets out some requirements for the levy, which include

  • the levy must be a percentage of the cost of an overnight stay in some types of overnight accommodation
  • before a levy can be introduced, the local authority must consult with local communities, businesses and tourist organisations
  • revenue generated by the levy must be used to develop, support or sustain local facilities and services substantially used by business and leisure visitors.

Deciding to have a visitor levy in Edinburgh

On 22 August 2024, members of the Council’s Policy and Sustainability Committee agreed core elements of the draft Visitor Levy scheme. We will ask residents and businesses for their views on the draft scheme between September and December 2024. This consultation results will help us update the scheme. We will take a final Visitor Levy scheme  committee in January 2024 to seek councillors' approval.

If approved, the Act says we must have an 18-month implementation period during which we will preparing the scheme to go live. This means the earliest that we could introduce a levy is mid-2026.

Woman wearing hat with rucksack photographing Grassmarket, Edinburgh

Share your views on our visitor levy proposals

Public drop-ins - iCentre, Royal Mile Saturday 2 November from 11am to 3pm or Waverley Station on Thursday 14 Nov from 3pm to 7pm.

Tell us what you think of the draft scheme

Scottish Government information

Contact Visitor Levy team

Email address for further information or questions about the Visitor Levy for Edinburgh.