Glasgow’s visitor levy starts on 25 January 2027
Glasgow charges 5% of the accommodation price, before VAT, on every night of the stay, for stays from 25 January 2027 booked on or after 1 April 2026.
Bookings already owe it
Advance bookings made on or after 1 April 2026, for stays from 25 January 2027, are liable. Bookings made before 1 April 2026 are out of scope. If you are taking bookings for next spring now, the levy should be in the price.
Every night, not the first five
Unlike Edinburgh, Glasgow has no five-night limit: the whole stay is levied.
| 7 nights at £100 | £700.00 |
|---|---|
| Cleaning fee | £70.00 |
| Levied amount | £770.00 |
| Rate | 5% |
| Levy | £38.50 |
What you keep
Providers keep 1.5% of the levy they pay over, towards their costs. On £5,000 of levy due, you keep £75 and pay £4,925 (Glasgow’s user guide).
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.