What you need to know
If you're staying in paid, overnight accomodation in Edinburgh on or after 24 July 2026 (and you booked your stay after 1 October 2025), a 5% visitor levy charge may be added to your accommodation cost.
All stays in paid, overnight accommodation in Edinburgh are liable for the levy. This includes tourists, people staying for work or visiting the city for other reasons. This includes UK and Scottish residents.
The Visitor Levy (Scotland) Act 2024 is written so the levy is only charged on paid overnight stays away from the visitor's home. This means that people who might not have a permanent or safe home are not liable to pay the levy. This includes
- people who are homeless or at risk of homelessness
- people with very poor housing conditions (such as overcrowding, serious damp or disrepair)
- people experiencing domestic abuse or other forms of violence
- asylum seekers and refugees.
It also says that UK residents who receive some disability benefits are exempt from the levy.
Everyone staying in paid overnight accomodation in Edinburgh must pay the levy, but those covered by exemptions will be able to reclaim it later.
We're developing guidance to explain how people who are exempt can reclaim their levy, which will be published on this page ahead of the levy coming into effect on 24 July 2026.