Visitor levy FAQs for businesses

Today we have published a new resource to support accommodation providers in understanding and preparing for the visitor levy, ahead of the launch of the first scheme in Scotland.

Developed by VisitScotland, in partnership with the Scottish Tourism Alliance (STA) and industry stakeholders, this comprehensive set of Frequently Asked Questions is designed to guide the sector through the implementation of the levy.

Each local authority that chooses to introduce a visitor levy will provide specific guidance for businesses responsible for collecting it. We also previously published guidance for local authorities to advise them how to develop and implement a visitor levy scheme.

The new FAQs are an additional resource with national-level information which will be useful for any business which is responsible for collecting a levy.

What is in the FAQs?

The FAQs include information that will be useful for businesses in the sector, and include:

• the purpose and scope of the levy
• information about how it is calculated and charged
• working with travel distribution partners
• VAT implications
• exemptions
• data collection
• local authority engagement
• managing cancellations and refunds

We will keep the FAQs updated in line with the legislation and any statutory guidance changes, with support from the STA and industry stakeholders.

Which local authorities are introducing a visitor levy?

Three local authorities have approved schemes:

• The City of Edinburgh Council will introduce a levy of 5% from 24 July 2026. Businesses will need to apply the levy to any advance bookings made as of 1 October 2025 for stays on or after 24 July 2026.
• Glasgow City Council will introduce a levy of 5% from 25 January 2027. Businesses will need to apply the levy to any advance bookings made from 25 January 2026 for stays on or after 25 January 2027.
• Aberdeen City Council will apply a levy of 7% from 1 April 2027.

Several other local authorities are developing proposals or are carrying out a consultation on a draft scheme.