What you need to know
If you're staying in paid, overnight accommodation in Edinburgh a 5% visitor levy charge may be added to your accommodation cost.
All stays in paid, overnight accommodation in Edinburgh are liable for the levy. This includes tourists, people staying for work or visiting the city for other reasons. This includes UK and Scottish residents.
The Visitor Levy (Scotland) Act 2024 is written so the levy is only charged on paid overnight stays away from the visitor's home. This means that people who might not have a permanent or safe home are not liable to pay the levy. This includes:
- people who are homeless or at risk of homelessness
- people with very poor housing conditions such as overcrowding, serious damp or disrepair
- people experiencing domestic abuse or other forms of violence
- asylum seekers and refugees.
The Visitor Levy (Scotland) Act 2024 also allows for people in receipt of one of the below benefits, to be reimbursed the Visitor Levy paid.
- Disability Living Allowance
- Disability Assistance
- Attendance Allowance
- Pension Age Disability Benefit
- Personal Independence Payment (PIP)
- Child Disability Living Allowance
UK disability, incapacity, and injury related benefits:
- Armed Forces Independence Payment
- Employment and Support Allowance
- Incapacity Benefit
- Industrial Injuries Disablement Benefit
- Severe Disablement Allowance
- Limited Capability for Work (LCW) or Limited Capability for Work and Work
- Related Activity (LCWRA) Components of Universal Credit.
War related pensions and supplements:
- War disablement pensions including those payable under armed forces, reserve forces, mercantile marine, and related historic schemes
- War pensioners’ mobility supplement under recognised service pension schemes.
If you are in receipt of an EU benefit, evidence of UK residency must be supplied.
Evidence which will be required to be submitted includes:
- the name of person exempted
- if exemption applies, a copy, a scan / photo of the relevant benefit award letter or similar document
- accommodation invoice - the name of the person exempted should be included on this document
- proof of payment for overnight accommodation
- if your benefit has been awarded from an EU Country, we will also require you to upload a copy of a current utility bill or council tax bill, confirming your current residency.
The end date of the stay must have passed before a refund can be requested.
