Scottish Visitor Levy: What Does it Mean for Tourists?

The first of Scotland’s tourist tax payments are set to come into force in July 2026. Find out what this might mean for you as a tourist and why the tax is coming into force below.

What is tourist tax?

A tourist tax is a fee charged by local governments on overnight stays. These taxes are designed to generate extra revenue from visitors and support local infrastructure and tourism services. If you've travelled abroad, you may have encountered a tourist tax, as it’s been widely adopted across Europe and the rest of the world.

Why is a Scottish visitor levy being introduced?

The Visitor Levy (Scotland) Bill gives local authorities the power to charge a tourist fee for overnight stays. The money raised from this fee will be reinvested into local services, helping to contribute to the costs of local governments in maintaining infrastructure and services used by tourists and campers.

The Scottish tourist tax will help to fund the preservation of cultural landmarks and heritage places, be used for events, to support destination marketing and much more. Some Scottish councils have already announced their plans for a visitor levy, including in Edinburgh and Glasgow.

When will the tourist tax take effect?

Each of the 32 local authorities in Scotland have the power to introduce a visitor levy. Here are the known dates of introduction for those confirmed:

• Edinburgh: 24 July 2026. From this date a levy of 5% will be applied for overnight accommodation for a maximum of 5 nights. 2% of this fee will be kept by the accommodation business. Expect to see this charge added to advanced bookings after and including 24 July from 1 October.
• Glasgow: 25 January 2027. From this date a levy of 5% will be applied for overnight accommodation for the full length of stay. 1.5% of this fee will be kept by the accommodation business. Expect to see this charge on advanced bookings from January 2026.

Who will the tourist tax affect?

The levy imposed by each local authority will vary, with exemptions and length of stay rules to be defined. Here’s some general guidance on who Scottish tourist tax will impact:

Visitors

Anyone staying in overnight accommodation within a local authority imposing the tourist levy will have to pay the tax. For example, anyone booking accommodation in Edinburgh after 1 October 2025 for 24 July 2026 or later, will have to pay the fee.

The only exceptions to this could include:

• Individuals on certain disability benefits
• Emergency accommodation users (homelessness, domestic abuse, asylum seekers)

Holiday accommodation

All types of overnight accommodation are included as outlined in the visitor levy guidance:

• Hotels
• Hostels
• Guest houses
• Bed and breakfast
• Self-catering
• Camping sites
• Caravan parks
• Accommodation in a vehicle, or on board a vessel, which is permanently or predominantly situated in one place
• Any other place at which a room or area is offered by the occupier for residential purposes other than as a visitor’s only or usual place of residence

How does this affect the Camping and Caravanning Club?

With campsites across the UK, including in Scotland, The Camping and Caravanning Club will be following local authority guidance on the implementation of any tourist tax fees.