Does Airbnb pay the visitor levy for me?
No. Airbnb can collect the levy from your guests, but you file the return and pay the council yourself.
Collecting is not paying
The levy is the accommodation provider’s to account for. Whatever Airbnb collects, the host is the one who submits the quarterly return on visitorlevy.scot and pays the council. Check what was collected on each booking against what is owed: if less was collected, you still pay the full amount.
Does the guest’s service fee count?
Yes, in Edinburgh. A booking fee the guest pays the platform is part of what the guest pays for the stay, so it is levied (guidance page 5). Commission you pay the platform is not.
| 2 nights at £100 | £200.00 |
|---|---|
| Service fee the guest paid Airbnb | £50.00 |
| Levied amount | £250.00 |
| Rate | 5% |
| Levy | £12.50 |
Booking.com and other platforms
The same applies to every platform: what the guest pays, before any commission you pay, is what counts, and filing is yours.
From the councils’ own guidance, checked November 2026: City of Edinburgh Council, Glasgow City Council. An explanation, not tax advice: check your council’s guidance before you charge or file.