Edinburgh has become the first UK destination to introduce a city-wide tourist tax, officially termed a visitor levy. This means visitors staying overnight in accommodation in the Scottish capital will incur an additional charge.
The visitor levy in Edinburgh is a five per cent fee added to the original booking cost, applicable for a maximum of five consecutive nights. This charge applies to various accommodation types, including hotels, hostels, holiday lets, and campsites. The City of Edinburgh Council projects the levy will generate up to £50 million annually, which will be reinvested into city resources for the benefit of both tourists and residents.
Other Scottish cities are set to follow suit, with Glasgow implementing a five per cent overnight accommodation levy from 25 January 2027. Aberdeen will introduce a seven per cent levy on overnight stays from 1 April 2027. Wales is also expected to begin implementing similar charges by 2027.
In England, the Overnight Visitor Levy Bill was included in the King’s Speech on 13 May 2026, aiming to devolve revenue-raising powers to local leaders. Some English cities, such as Manchester and Liverpool, have already introduced a form of tourist tax through an Accommodation Business Improvement District (ABID).
Reaction to Edinburgh's levy has been mixed. Council Leader Jane Meagher stated the levy will help manage the effects of tourism and improve public services. However, some cultural event organisers and accommodation owners, such as Scottish Ballet and the Association of Scotland’s Self-Caterers (ASSC), have expressed concerns about increased costs and administrative burdens.