Scotland tourist tax

Scottish councils can now charge a visitor levy on paid overnight stays. Edinburgh was first, in July 2026, and several more councils start in 2027. Each council sets its own rate and night limit.

• Aberdeen7% of the accommodation price from April 2027, the highest rate in ScotlandStarts 1 April 2027
• Edinburgh5% of the accommodation price, on the first 5 nights of a stayIn force since 24 July 2026
• Glasgow5% of the accommodation price from 25 January 2027, with no limit on nightsStarts 25 January 2027
• Stirling3% of the accommodation price on the first 7 nights, from June 2027Starts June 2027
• West Dunbartonshire5% of the accommodation price for stays from 1 July 2027Starts 1 July 2027