Last checked 27 October 2026. Edinburgh's first visitor levy return is here — on schedule, slightly chilly, and about as easy to ignore as the haar. This guide covers what Edinburgh hosts must file and pay, and what else shifted across Scotland, Wales, England, and Northern Ireland, so you can get the paperwork done and put the right dates in the diary.
Edinburgh's accommodation providers are filing the city's first visitor levy return. It covers stays from 24 July to 30 September 2026, the filing window runs throughout October, and payment is due by 13 November 2026.
Below: what to file, what to pay, and everything else that moved in the same month — levy dates for four more Scottish councils, the close of Wales's 182-day consultation, and England's registration timetable, which continues its long tradition of being "nearly ready". This follows our Scotland licence guide and our UK and Ireland rules guide, both linked at the end.
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The short version (for those with a changeover at eleven)
The levy is 5% of the accommodation charge before VAT, and it applies to the first five consecutive nights of a stay only. It covers stays from 24 July 2026 that were booked on or after 1 October 2025.
Stays booked and paid for, in full or in part, before 1 October 2025 are exempt, even if the guest turned up after the levy went live. The early bird keeps its worm. If your quarter mixes levied and exempt stays, record each booking correctly — that's where the fiddly bit lives.
A guest books a seven-night stay at £120 a night, excluding VAT.
| Step | Amount |
|---|---|
| Nights charged the levy | 5 of 7 (the five-night cap applies) |
| Accommodation charge on those nights | 5 × £120 = £600 |
| Levy at 5% | £30.00 |
| Your 2% retention | £0.60 |
| Paid to the council | £29.40 |
Sixty pence won't change your life, but it adds up across a busy summer — and it's there to offset the admin, so keep it in your reconciliation.
The first return covers 24 July to 30 September 2026. File it on visitorlevy.scot during October, and pay by 13 November 2026.
File even if the quarter was empty. Every quarter, providers must declare whether the property was available for paid overnight stays for all, part, or none of the quarter — even when the levy total is nil, and even if your only guest was a spider in the en-suite. Keep underlying booking records for five years, which is longer than most of us keep a toaster.
Some guests are exempt or can claim reimbursement, including people receiving disability-related benefits and their companions, and people in specific temporary or emergency accommodation. Guests claim directly with the council. Providers should not collect sensitive evidence about a guest's circumstances — you run a guest house, not a benefits office.
The money is earmarked for city operations and infrastructure; culture, heritage and events; and destination and visitor management, with a fixed amount for housing and tourism mitigation and participatory budgeting. Councillors agreed an initial programme worth more than £90 million over three years in February 2026.
Tea, calendar, castle view: the essential kit for a first levy return. File in October, pay by 13 November.