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How do I fill in the Edinburgh visitor levy return?
You file it online at visitorlevy.scot. For each property you tick whether it was fully, partly or not available that quarter, then give three figures for each month: the total guests paid for the accommodation only, the revenue from stays booked and paid before 1 October 2025, and the revenue from nights after the 5th night of a booking. The levy is 5% of what is left, and you keep 2% of it. The first return, for stays from 24 July to 30 September 2026, must be submitted by 30 October 2026 and paid by 13 November 2026.
What exactly does the return ask for?
From the council's guidance for accommodation providers (version 2.1, September 2026):
- Availability for the quarter: Full, Part or None, with a short reason if it was reduced (for example, closed for repairs in August).
- Total paid by customers for accommodation only, one figure per month in £. This includes compulsory cleaning fees, but not the levy itself, meals, separately charged parking or optional extras. If you are VAT registered, use the price without VAT.
- Revenue from overnight stays booked before 1 October 2025, per month. Only bookings paid for (in part or in full, non-refundably) before that date. Most hosts put £0.
- Revenue from overnight stays beyond 5 nights, per month: the accommodation money for the 6th night onwards of any booking of 6 nights or more.
The council can also ask, if it needs to check your figures, for occupied nights, available nights and the number of bookings longer than 5 nights, so keep your booking records.
A worked example: a two-bed flat in Leith
A host lets a two-bed flat in Leith on Airbnb, is not VAT registered, and charges £120 a night plus a £60 cleaning fee per booking. Three stays in the first period:
| Stay | Guest paid | After 5th night | Levy |
|---|---|---|---|
| 7 to 10 Aug (3 nights) | £420.00 | £0.00 | £21.00 |
| 14 to 21 Aug (7 nights) | £900.00 | £240.00 | £33.00 |
| 28 Sep to 2 Oct (4 nights) | Checks out in October, so it goes in the next return | ||
So the August line of the return reads: accommodation only £1,320.00, booked before 1 October 2025 £0.00, beyond 5 nights £240.00. The levy is 5% of £1,080, which is £54.00. The host keeps 2% (£1.08) and pays the council £52.92. July and September are £0 because there were no stays.
The 7-night stay only pays on its first 5 nights (£600) plus the one-off cleaning fee (£60), because Edinburgh caps the levy at 5 nights per booking. The council says to use the real price of the first five nights, so if nights cost different amounts, use the actual ones.
Check one booking
Uses the same rules as our main calculator. Nothing you type is sent anywhere.
Which month and quarter does a stay go in?
The quarter the guest checked out. The council's guide says a stay that starts in one quarter and finishes in the next goes in the return for the quarter of check-out. The guide does not say how to split a stay that crosses two months inside one quarter; we put the whole stay in its check-out month, which keeps it in line with the quarter rule. If you split it differently, ask the council to confirm.
When is each return due?
| Stays between | Submit by | Pay by |
|---|---|---|
| 24 Jul to 30 Sep 2026 | 30 Oct 2026 | 13 Nov 2026 |
| 1 Oct to 31 Dec 2026 | 30 Jan 2027 | 13 Feb 2027 |
| 1 Jan to 31 Mar 2027 | 30 Apr 2027 | 14 May 2027 |
| 1 Apr to 30 Jun 2027 | 30 Jul 2027 | 13 Aug 2027 |
| 1 Jul to 30 Sep 2027 | 30 Oct 2027 | 13 Nov 2027 |
Late returns and late payments can lead to penalties. The council approved its penalty framework on 26 May 2026; check its website for the current amounts.
What to do, step by step
- Register each property on visitorlevy.scot if you haven't yet (it is free). It asks for things like your Short Term Let licence or Council Tax reference and VAT number if you have one.
- Download your bookings from Airbnb, Booking.com or your own system for the quarter, by check-out date.
- Leave out cancellations and no-shows where the guest never arrived: no levy is due on those.
- For each month, add up what guests paid for the accommodation (including cleaning), the part from bookings paid before 1 October 2025, and the part from nights 6 onwards.
- Tick your availability, enter the monthly figures, check the levy shown, then submit by the deadline and pay by the payment date.
- Keep the records for 5 years from the date you submit the return.
Work out your tourist tax free
Try any booking in the full calculator, or drop in your Airbnb file to see every quarter's figures.
Work out your tourist tax freeLet Tourist Tax Keeper do the return figures
Upload your Airbnb or Booking.com file and get the three monthly figures for every return, ready to copy in, plus a reminder before each deadline. £9 a month, cancel any time, and the £29 Tourist Tax Pack is free inside.
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- Free tourist tax calculator
- Check your Airbnb file free
General information, not tax or legal advice. Sources: City of Edinburgh Council, Edinburgh Visitor Levy Scheme: information for accommodation providers (version 2.1, September 2026); visitorlevy.scot; Visitor Levy (Scotland) Act 2024. Last checked 1 October 2026. Nero Engine Group Ltd, company 16521432, 66 Paul Street, London EC2A 4NA. Privacy · Terms