As more Scottish Visitor Levies are introduced across many major cities, our Scottish Account Managment Specialist, Joanne Coe, takes a look at the impact on the industry, and gives her insights into the future of events and tourism in the impacted cities…

The introduction of visitor levies across Scotland is set to significantly change the accommodation landscape over the next few years, with Edinburgh leading the way from July 2026 and several other Scottish councils already confirming their own schemes. 

For anyone involved in meetings, events, business travel, or accommodation procurement, understanding how these levies work, and more importantly, when they apply, will be key for budgeting and future planning. 

 Edinburgh Visitor Levy  

The City of Edinburgh Council will introduce a 5% visitor levy on all paid overnight accommodation stays from 24 July 2026. 

A few key points to note: 

• The levy applies to the first five nights of a stay only
  • It is calculated before VAT
  • The charge applies only to the accommodation element of a booking — so where breakfast is included, the levy is applied excluding the breakfast allocation 
  • The levy applies to accommodation providers located within the City of Edinburgh Council boundary 

There is, however, an important transitional arrangement: 
Any stays taking place from 24 July 2026 onwards which have been booked and paid in full prior to 1 October 2025 will not be subject to the levy. 

The stated purpose of the scheme is to help sustain Edinburgh’s position as one of the world’s leading cultural and heritage destinations, while supporting the wider Edinburgh Council Business Plan. 

As with all schemes, there will be some exemptions to the levy, including certain prize and voucher stays. How properties quote the levy also differs and not “one size fits all” – we have been quoted rates which include the levy and some which don’t – reading the small print has never been more important, for both individual and group stays. 

 Other Proposed Visitor Levy Schemes in Scotland 

Edinburgh is only the beginning. Several other Scottish councils have now formally approved visitor levy schemes with varying implementation dates: 

 Glasgow City Council 
From 25 January 2027, Glasgow will introduce a 5% levy on overnight accommodation for the full duration of a stay. Importantly, the levy must be applied to advance bookings made from April 2026 for stays taking place on or after 25 January 2027. 

 Aberdeen City Council 
A 7% levy will apply to overnight accommodation stays from 1 April 2027 for the full length of stay. 

 Stirling Council 
From 14 June 2027, Stirling will introduce a 3% levy on overnight accommodation. Residents within the Stirling Council area will be exempt, as will stays longer than seven nights. Providers will need to apply the levy to bookings made from 1 January 2027 onwards for applicable stays. 

 West Dunbartonshire Council 
A 5% levy will apply from 1 July 2027 across overnight accommodation stays for the full duration. The levy will apply to advance bookings made and paid in part or full, from 1 October 2026. 

 Is This the Start of a Wider UK Trend? 

Manchester and Liverpool already operate visitor charging models, although these differ slightly in structure and how the revenue is allocated once collected. 

The Liverpool ABID (Accommodation BID) Charge, is a fee of £2 per room or unit per night added to the final bill for guests staying in paid accommodation within the Liverpool Accommodation BID area. 
This fee has been introduced as part of an initiative led by the city’s hotel and serviced apartment providers to create exciting new events and activities that will encourage more people to visit Liverpool. 
The money raised through the Liverpool ABID Charge will be used to develop and promote tourism in the area, as well as to help create more things for visitors to do and see, and managed by the Liverpool Accommodation BID. 

The Manchester Accommodation Business Improvement District (BID) is led by the city’s hotel and serviced apartment providers to help promote the city, create new events, and support additional activities that will attract more people to visit and stay in Manchester and Salford. A supplementary £1 (plus VAT, where applicable) charge per room/unit per night for guests is added to accommodation costs. The charge has been in place since April 2023 and applies to most paid accommodation establishments within the Manchester Accommodation BID zone. 

There are also growing discussions around the introduction of a tourist tax in England. Regional mayors have suggested that additional visitor levies could help generate income to invest in local priorities, infrastructure, and wider economic growth. 

The proposed Overnight Visitor Levy, referenced within the King’s Speech, would bring England more closely in line with Scotland and Wales, where local authorities already have the ability to introduce tourism-based charges if they choose to do so. 

Globally, visitor taxes are already well established, with destinations such as New York, Amsterdam, and Rome applying overnight accommodation charges to help fund local services, tourism infrastructure, and city maintenance. 

 What Does This Mean for Event & Travel Budgets? 

For organisations managing meetings, conferences, group accommodation, and corporate travel, visitor levies are likely to become an increasingly important consideration in budgeting. 

The challenge for many businesses will not simply be the percentage increase itself, but: 
• understanding when charges apply; 
• identifying whether transitional exemptions exist; 
• ensuring accurate forecasting for multi-year event planning; and 
• managing client expectations and contracted rates 

As more councils move towards introducing these schemes, early planning and clear communication will become essential. 

If you have questions regarding how visitor levies may impact your accommodation bookings, future events, or contracted rates, speak to Jo on joannec@conferencecare.com or call on 02476 369 720.