How to fill in the Edinburgh visitor levy return
Every quarter, on visitorlevy.scot, within 30 days of the quarter ending: three figures for each month, the property’s availability, then payment 14 days later.
What it asks for, each month
- Total paid for accommodation only. What guests paid for the stay, without the levy.
- Revenue from bookings made and paid before 1 October 2025. Those stays are outside the scheme, but are still reported.
- Revenue from the 6th night onwards. Edinburgh only levies the first five nights of a stay.
For the quarter, it also asks whether the property was fully, partly or not available. On request, the council can ask for available nights, occupied nights, nights from bookings before 1 October 2025, bookings over five nights, and nights beyond the fifth.
When it’s due
| Quarter | Submit by | Pay by |
|---|---|---|
| July to September 2026 | 30 October 2026 | 13 November 2026 |
| October to December 2026 | 30 January 2027 | 13 February 2027 |
| January to March 2027 | 30 April 2027 | 14 May 2027 |
Which quarter a stay goes in
A stay that crosses the end of a quarter goes in the quarter it checks out (guidance page 13). A stay from 28 September to 3 October belongs in October to December.
What you keep, and for how long
You keep 2% of the levy you collect, towards your costs, and pay the council the rest. Keep your records for five years from the date you submit the return.
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.