Information for visitors
If you are planning to stay in Edinburgh on or after 24 July 2026, and you book your stay on or after 1 October, a 5% visitor levy charge will be added to your accommodation cost.
Anyone who is staying in paid, overnight accommodation in Edinburgh need to pay the levy. This includes tourists, people staying for work or visiting the city for other reasons. This includes UK and Scottish residents.
The Visitor Levy (Scotland) Act 2024 is written so the levy is only charged on paid overnight stays away from the visitor's home. This means that people who might not have a permanent or safe home are not liable to pay the levy. This includes
- people who are homeless or at risk of homelessness
- people with very poor housing conditions (such as overcrowding, serious damp or disrepair)
- people experiencing domestic abuse or other forms of violence
- asylum seekers and refugees.
The Act additionally says that members of Gypsy or Traveller communities staying on dedicated sites do not have to pay.
The Act also says that people who receive the UK and Scottish benefits listed below are exempt from the levy. If you receive these benefits and someone is staying with you in the same accommodation, they will also be exempt. If you are staying in different rooms in a hotel, the person who does not receive these benefits would have to pay the levy.
- Disability Living Allowance
- Disability Assistance
- Attendance Allowance
- Pension Age Disability Benefit
- Personal Independence Payment
We are developing guidance to explain how people who are exempt can reclaim their levy.