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Live from 24 Jul 2026Scotland

Edinburgh Visitor Levy

A 5% levy on gross holiday let income, capped at 5 nights per stay. Quarterly returns, with a 2% host retention. Live since July 2026.

Key facts at a glance

Rate

5%

of gross income

Night cap

5 nights

per stay

Host retention

2%

of levy collected

Filing

Quarterly

calendar quarters

How Edinburgh's levy is calculated

Edinburgh charges 5% of the gross guest-paid accommodation income, excluding any extras such as cleaning fees or damage deposits. For stays longer than 5 consecutive nights, only 5 nights' worth of income is used as the levy base.

Worked examples

3-night stay, £300 gross

£300 × 5% = £15.00 levy

£15.00

5-night stay, £600 gross

£600 × 5% = £30.00 levy

£30.00

7-night stay, £700 gross

5-night cap applies: (£700 × 5/7) × 5% = £500 × 5% = £25.00 levy

£25.00

VAT-registered businesses must also charge 20% VAT on the levy and remit it separately. Levy Desk breaks this out automatically.

Exemptions

Pre-commencement bookings

Bookings that were both made and fully paid before 1 October 2025 are exempt from the levy, regardless of the stay date. If a guest made the booking in September 2025 and paid in full at that time, no levy is due even if the stay is in 2027.

Stays of 32 nights or more are not exempt in Edinburgh (that exemption applies in Wales only). There is no occupancy-based exemption. Commercial properties operating as serviced apartments are treated the same as self-catering holiday lets.

Host retention allowance

Edinburgh allows you to retain 2% of the levy you collect as a contribution towards your administration costs before remitting the balance to the council.

Levy collected in quarter£500.00
Host retention (2%)keep £10.00
Amount remitted to council£490.00

Filing deadlines

Returns are due at the end of the calendar month following each quarter. You must file even for quarters with zero levy (a nil return).

QuarterPeriodDue dateStatus
Q3 20261 Jul – 30 Sep 202631 Oct 2026Past
Q4 20261 Oct – 31 Dec 202631 Jan 2027Current
Q1 20271 Jan – 31 Mar 202730 Apr 2027Upcoming
Q2 20271 Apr – 30 Jun 202731 Jul 2027Upcoming

Calculate your Edinburgh levy

Enter your booking details below. The calculator applies the correct Edinburgh rate, 5-night cap, and VAT rules instantly.

£

Estimated levy

£30.00

Nights in stay5
Nights charged5
Rate5%
Levy base£600.00
Levy£30.00
Host retention−£0.60
Net payable to council£29.40
Show calculation steps
  1. Booking first paid on 2026-11-01 — on or after cut-off 2025-10-01, levy applies.
  2. Total nights in stay: 5 (2026-11-01 to 2026-11-06)
  3. Night cap of 5: 5 nights, no cap needed.
  4. Chargeable nights: 5
  5. Guest-paid gross: 60000p over 5 nights = 12000p/night. Pro-rated to 5 chargeable nights: 60000p.
  6. Base = 60000p − 0p (extras + breakfast) = 60000p
  7. Levy = 60000p × 5% = 3000p → rounded to 3000p (half_up)
  8. Not VAT registered: no VAT on levy.
  9. Retention: 3000p × 2% = 60p kept by provider
Sign up to file the return

Frequently asked questions

Does the Edinburgh visitor levy apply to my Airbnb bookings?⌄
Yes. The levy applies to all short-term accommodation, including Airbnb, self-catering cottages, B&Bs, and hotels. Even where Airbnb collects and remits the levy on your behalf, you are still legally required to file a quarterly return with the City of Edinburgh Council.
What is Edinburgh's 5-night cap?⌄
Edinburgh charges the levy on a maximum of 5 consecutive nights per stay, regardless of the total stay length. For a 10-night booking at £1,000, the levy is charged on 5/10 of the gross (£500) at 5%, giving a levy of £25. Levy Desk applies the cap automatically and shows the full working.
Are any Edinburgh bookings exempt from the levy?⌄
Yes. A booking is fully exempt if it was both made and fully paid before 1 October 2025, regardless of the stay date. This is a one-time transitional exemption and does not apply to bookings made or paid after that date.
What is Edinburgh's 2% host retention?⌄
Edinburgh allows accommodation providers to retain 2% of the levy collected as an administration fee before remitting the remainder to the council. If you collected £500 in levy across a quarter, you keep £10 and remit £490.
When are Edinburgh visitor levy returns due?⌄
Edinburgh uses quarterly calendar returns. Returns are due at the end of the month following the quarter end: Q4 2026 (Oct–Dec) is due 31 January 2027; Q1 2027 (Jan–Mar) is due 30 April 2027.
Do I owe VAT on the Edinburgh levy?⌄
Only if your business is VAT-registered. If it is, you charge 20% VAT on top of the levy and remit both to the council. Levy Desk calculates and breaks this out separately in the return pack.

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