Timeline
24 January 2025 - 1 October 2025: Transition period
If accommodation was booked (and paid for) during this period, the levy is not payable for stays on/after 24 July 2026.
- 24 January 2025: The Council announced the decision to proceed with the levy.
- 24 July 2025: First Visitor Levy Advisory Forum required to have taken place before this date (first Forum session took place on 19 June 2025).
1 October 2025 - 24 July 2026: Levy in effect for bookings
Bookings made on/after 1 October 2025 for stays on/after 24 July 2026 are liable for the levy. Stays on or after 24 July 2026 which were booked and paid for (in part or full) before 1 October 2025 will not be subject to the levy.
- December 2025 - February 2026: Elected members decided on investment programmes in executive committees. The programmes were formally agreed at a special meeting of the City of Edinburgh Council on Thursday 12 February 2026. Read our news story announcing
- April 2026: , an online collection platform developed by the , becomes available to support the introduction of visitor levy schemes across Scotland.
24 July 2026 - onwards: Visitor levy live
Levy applies to all stays booked on/after 1 October 2025 for this period. Stays on or after 24 July 2026 which were booked and paid for (in part or full) before 1 October 2025 will not be subject to the levy.
- October 2026: Accommodation providers are due to make their first levy returns and payments.
