ÌìÃÀ´«Ã½

You can find a list of  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 on the visitor levy for local authorities (PDF) which details best practice guidelines. This document is primarily for local authorities implementing a visitor levy, but contains information which may also be useful for businesses.

ÌìÃÀ´«Ã½ 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 five consecutive nights’ stay.

In ÌìÃÀ´«Ã½ 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 ÌìÃÀ´«Ã½ specific guidance for businesses throughout the levy’s implementation period from 24 January 2025 to 24 July 2026.

Discretionary site exemption

Certain accommodation providers may apply to the Council for a discretionary site exemption if they meet both of these criteria:

• the property is occupied by a charity or trustee of a charity
• overnight stays must be wholly or mainly for charitable purposes.

This discretionary exemption is aligned with the cases where charities may receive mandatory relief from paying non-domestic rates and may be cross-checked with that register.

Accommodation providers who do not charge for overnight accommodation, or who cater fully for individuals who are exempted from paying the levy are not liable for the levy.

Application process

Sites that may be eligible should email visitorlevy@edinburgh.gov.uk with a note of interest.

Your email should include

• the name of the liable person at the property
• the name, address and non-domestic rate reference number for the property. If you do not pay non-domestic rates, please include the council tax and/or short term let registration number.

We may be contact you to ask for more detail on the nature of overnight stays at the property to verify that they are wholly or mainly for charitable purpose.

Throughout this process, we will take a “reasonable onlooker” approach - that is would a reasonable onlooker in possession of the facts deem the use to be wholly or mainly for charitable purpose or otherwise.

Appeals process

If the applicant disagrees with a decision made by us about a discretionary exemption, we have an appeals process. You can submit your appeal by email to visitorlevy@edinburgh.gov.uk. You must submitted it within 28 days of receipt of the original decision.

Your e-mail should include

• the original application
• reasons for the appeal
• additional information and/or evidence to substantiate the claim.

Properties found to be eligible for the exemption

If a site is found to be eligible for this site-specific exemption, we will inform the applicant in writing or by email.

Please note that sites must still register the property on the visitor levy returns platform. However levy returns and payments will not have to be submitted to the Council.

We may periodically review exemptions to check whether properties remain eligible.