Information for businesses
You can find a list of frequently asked questions on the Visit Scotland website. This includes questions on
- how the visitor levy will be calculated
- the payment process for the visitor levy
- the levy’s interaction with VAT
- how to tell visitors about the levy
- how the levy will impact pre-bookings or cancellations.
Download the VisitScotland guidance on the visitor levy for local authorities (PDF) which details best practise guidelines. This document is primarily for local authorities implementing a visitor levy, but contains information which may also be useful for businesses.
Edinburgh businesses
The levy will
- apply for stays on or after 24 July 2026. This will apply only for pre-bookings made (and paid for in part or in full) on or after 1 October 2025.
- only apply for the first 5 consecutive nights’ stay.
In Edinburgh 2% of levy funds collected will be reimbursed to accommodation providers. This is intended to cover some of the direct costs which will occur as a result of collecting the levy, such as credit card charges and amendments to accounting systems.
This page will be updated with Edinburgh specific guidance for businesses throughout the levy’s implementation period from 24 January 2025 to 24 July 2026.