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From 1 Jan 2027Scotland

Glasgow Visitor Levy

A 5% levy on gross holiday let income, with no night cap. Quarterly returns from January 2027. No host retention allowance.

Key facts at a glance

Rate

5%

of gross income

Night cap

None

all nights charged

Host retention

None

full levy remitted

Filing

Quarterly

from Q1 2027

How Glasgow's levy is calculated

Glasgow charges 5% of the gross guest-paid accommodation income for every night of the stay, with no upper cap on nights. Unlike Edinburgh, a 10-night stay is charged on all 10 nights, not just 5.

Worked examples

3-night stay, £300 gross

£300 × 5% = £15.00 levy

£15.00

7-night stay, £700 gross

£700 × 5% = £35.00 levy (no cap in Glasgow)

£35.00

14-night stay, £1,400 gross

£1,400 × 5% = £70.00 levy

£70.00
Edinburgh vs Glasgow: For a 7-night, £700 stay, Edinburgh charges £25 (5-night cap). Glasgow charges £35 (no cap). The difference grows with longer stays.

How to prepare before January 2027

1

Register with Glasgow City Council

Monitor Glasgow City Council for the formal registration process for accommodation providers.

2

Audit your bookings from 1 Jan 2027

Every confirmed booking with a check-in on or after the start date will be liable. Ensure your records are complete.

3

Update your pricing and guest information

The levy is a charge to the guest. Review your listing pricing and ensure guests are informed at the point of booking.

4

Set up your filing system

Levy Desk imports Airbnb, Booking.com and other exports, calculates the levy, and queues your quarterly return for filing.

Filing deadlines

Glasgow follows the same quarterly calendar pattern as Edinburgh. The first return covers Q1 2027.

QuarterPeriodDue dateStatus
Q1 20271 Jan – 31 Mar 202730 Apr 2027First return
Q2 20271 Apr – 30 Jun 202731 Jul 2027Upcoming
Q3 20271 Jul – 30 Sep 202731 Oct 2027Upcoming
Q4 20271 Oct – 31 Dec 202731 Jan 2028Upcoming

Calculate your Glasgow levy

Enter your booking details. The calculator pre-selects Glasgow and uses dates after the January 2027 start date.

£

Estimated levy

£30.00

Nights in stay5
Nights charged5
Rate5%
Levy base£600.00
Levy£30.00
Net payable to council£30.00
Show calculation steps
  1. Total nights in stay: 5 (2027-01-15 to 2027-01-20)
  2. Chargeable nights: 5
  3. Guest-paid gross: 60000p over 5 nights = 12000p/night. Pro-rated to 5 chargeable nights: 60000p.
  4. Base = 60000p − 0p (extras + breakfast) = 60000p
  5. Levy = 60000p × 5% = 3000p → rounded to 3000p (half_up)
  6. Not VAT registered: no VAT on levy.
Sign up to file the return

Frequently asked questions

When does the Glasgow visitor levy start?⌄
Glasgow's visitor levy is confirmed to start from 1 January 2027. The exact start date has been confirmed in principle but operators should monitor Glasgow City Council's website for the formal commencement order.
How is Glasgow's levy different from Edinburgh's?⌄
The rate is the same at 5% of gross accommodation income, but Glasgow does not apply a night cap. In Edinburgh, the levy is charged on a maximum of 5 consecutive nights per stay. In Glasgow, every night of a long stay is charged. Glasgow also has no host retention allowance, unlike Edinburgh's 2%.
Does Glasgow levy apply to Airbnb and short-term lets?⌄
Yes. The levy applies to all short-term accommodation providers in Glasgow, including Airbnb, VRBO, direct bookings, and self-catering properties. Even if a platform collects the levy on your behalf, you must still file a quarterly return.
What do I need to do now to prepare for the Glasgow levy?⌄
Start by registering with Glasgow City Council as an accommodation provider. Ensure your booking records are complete from the start date. Levy Desk can import your Airbnb or booking software exports and calculate the correct levy for each booking automatically.
Will there be a transitional exemption like Edinburgh had?⌄
Glasgow City Council has not confirmed a pre-commencement booking exemption equivalent to Edinburgh's. Until an exemption is formally announced, all bookings with stays commencing on or after the start date should be treated as liable. Levy Desk flags any uncertainty as an exception for your review.

Get ready for Glasgow's levy

Start importing your bookings now so you're ready to file the moment Glasgow's levy goes live in January 2027.

Start for free