When does the Glasgow visitor levy start?

Glasgow City Council's scheme applies to stays from 25 January 2027. The rate is 5% of the accommodation charge, and VisitScotland lists no night cap, so it applies to the whole stay.

Does the Edinburgh visitor levy apply to self-catering holiday lets?

Yes. Edinburgh's 5% levy covers self-catering apartments, short-term and holiday lets, secondary homes and licensed home sharing, as well as hotels and B&Bs. It applies only to the first five consecutive nights of a stay.

Is the Aberdeen visitor levy already being charged?

The 7% levy applies to stays from 1 April 2027, but bookings made from 1 October 2026 for stays on or after that date fall under the scheme. If you are taking reservations for spring 2027 now, the levy belongs in the price.

How much is the Welsh visitor levy?

Where a Welsh council adopts it, the levy is £1.30 per person per night for most accommodation, including self-catering, lodges and static caravans, and 75p per person per night for tent pitches and dormitory beds. Cardiff is the first council to adopt it, from 1 April 2027.

Do I have to register my holiday let in Wales if my council has no levy?

Yes. Every visitor accommodation provider in Wales must register with the Welsh Revenue Authority by 31 March 2027, whether or not the local council charges a levy. Registration is free.

Can I add the visitor levy to the guest's bill?

Yes, every scheme allows hosts to pass the levy on or absorb it. If the guest must pay it, it is a mandatory charge and should be included in the total price shown up front, not added at checkout.

Is there a visitor levy in England?

Not yet. The government has consulted on letting mayors introduce a percentage-based overnight levy and has promised legislation, but no English scheme has a start date.

UK Visitor Levies 2027: A Guide for Holiday Let Hosts

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Overview

If you let a cottage, lodge, caravan or serviced apartment in Scotland or Wales, a visitor levy is either already on your bookings or will be within months. Edinburgh's has applied since July 2026. Glasgow, Aberdeen, Stirling, West Dunbartonshire and Cardiff all start during 2027, and several of them already apply to bookings being taken today for stays next year.

The rules differ more than most hosts expect. Some councils charge a percentage, Wales charges per person, and some cap the number of nights while others charge for the whole stay. For a weekend break the difference is a few pounds. For a four-week contractor booking it can be well over a hundred pounds. This guide sets out each scheme, works through the numbers, and explains how to show a levy so the guest sees one honest total.

Which councils have agreed a visitor levy

Scotland's councils gained the power to charge a levy under the Visitor Levy (Scotland) Act 2024. Wales followed with the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025. England has no statutory levy yet.

Area

Area	How it is calculated	Levy on the stay
Edinburgh	5% of the first 5 nights (£450)	£22.50
Stirling	3% of the first 7 nights (£630)	£18.90
Glasgow	5% of all 28 nights	£126.00
West Dunbartonshire	5% of all 28 nights	£126.00
Aberdeen	7% of all 28 nights	£176.40
Cardiff	£1.30 x 4 people x 28 nights	£145.60

UK visitor levies 2027: what holiday let hosts need to know

Overview

Which councils have agreed a visitor levy

Tell hosts what you are looking for

Bookings you are taking now may already be in scope

What counts as accommodation

How much a levy adds: worked examples

Absorb it or pass it on

Registering and keeping records

Exemptions and long stays

What about England

A checklist for hosts in levy areas

Sources

Frequently asked questions

Related

Edinburgh	5% of the accommodation charge	24 July 2026	First 5 consecutive nights
Glasgow	5% of the accommodation charge	25 January 2027	None
Aberdeen	7% of the accommodation charge	1 April 2027	None
Cardiff	£1.30 per person per night (75p for tent pitches and dormitory beds)	1 April 2027	None stated
Stirling	3% of the accommodation charge	June 2027	First 7 nights
West Dunbartonshire	5% of the accommodation charge	1 July 2027	None