From 24 July 2026, accommodation in Edinburgh will include a 5% levy charge on the room rate. Any stays booked from 1 October 2025 that take place on or after this date will be liable. The levy is part of a wider UK trend toward local city charges designed to fund tourism, culture, and city improvements – similar schemes already exist in Manchester and Liverpool, with Glasgow due to follow in January 2027.
How the Levy Works
The Edinburgh Visitor Levy applies to all paid accommodation within the City of Edinburgh Council area – including hotels, B&Bs, guesthouses, self-catering apartments, hostels, campsites, and caravan parks. It’s calculated as 5% of the accommodation-only cost (net of VAT) and capped at five consecutive nights per stay. If a guest checks in again, even at the same venue, a new five-night charge cycle begins.
Accommodation providers can decide when to charge the levy – at booking, check-in, or checkout – and some may choose to absorb it. Under UK pricing law, it must be included in the total advertised price. Importantly, prepaid bookings made before 1 October 2025 are exempt, even if only partially paid, and cancelled stays do not incur the levy regardless of hotel cancellation policies.
VAT and Billing
In England, flat-rate city charges are typically subject to VAT in the same way as the room rate. In Scotland, the levy is calculated on the pre-VAT room price, with a separate line on the invoice. VAT-registered businesses can usually reclaim VAT as normal, provided documentation is in order.
Where and How It Appears
Across UK cities, local visitor levies appear as a separate line on invoices.
- Manchester: £1 per room, per night (since April 2023).
- Liverpool: £2 per room, per night (from June 2025).
- Edinburgh: 5% of accommodation-only cost from 24 July 2026.
- Glasgow: 5% from 25 January 2027.
- Cardiff: Currently proposed under Welsh Government legislation, earliest introduction would be April 2027. Final rates and start dates are subject to consultation & approval. However, the levy will most likely take the form of a flat, per-person, per-night charge, rather than a percentage of room rate.
In all cases, the charge must be clearly itemised, making it easier for event organisers to reconcile budgets and recover VAT where applicable.
Implementation Timeline – Edinburgh
April 2026 – Edinburgh Council launches its online levy reporting platform for accommodation providers. 24 July 2026 – Levy goes live; 5% charge applies to all overnight stays. October 2026 – First reporting and payment cycle begins, with quarterly submissions thereafter. Providers may retain 2% of the levy as an administration allowance.
What This Means for Event Planners
With rates in Edinburgh already high, the levy will push accommodation costs further – especially for multi-night delegate programmes. Conference organisers should:
- Clarify quotes: Confirm whether levies are included or excluded in rates.
- Adjust budgets early: Add levy costs into per-delegate calculations for 2026–27 events.
- Amend contracts: Include levy wording in RFPs and booking agreements to prevent surprises.
- Monitor city timelines: Each city operates its own schedule, rules, and reporting framework.
However you feel about them, city levies are here to stay. Conference Care is here to remove uncertainty and get you the best rates on venues. So, for planning purposes, assume:
- Manchester: £1 per room, per night
- Liverpool: £2 per room, per night
- Edinburgh & Glasgow: 5% of room rate (net of VAT) from their respective start dates
If you’d like to discuss how the visitor levy will impact your event programme, speak to us today on 02476 359 720. To book a venue, click here. To book accommodation, click here.
