About proposals for a visitor levy

Draft Visitor Levy Scheme summary

This is a summary of the draft Visitor Levy for Edinburgh scheme. Please note that each of these points may change following the public consultation which we are carrying out between September and December 2024. Read the full draft Visitor Levy for Edinburgh scheme

Summary draft Visitor Levy for Edinburgh scheme

Scheme objective

The scheme is designed to sustain Edinburgh's status as one of the world's greatest cultural and heritage cities. It will also make sure that the impacts of a successful visitor economy are

  • managed effectively
  • support of the priorities set out in the Council’s Business Plan.

The objectives of the scheme are therefore to sustain, support and develop

  • public services, programmes and infrastructure that provide an enjoyable and safe visitor and resident experience
  • Edinburgh’s culture, heritage and festivals, making sure the city remains world-leading and competitively attractive to visitors as well as residents.
  • the city's visitor economy by
    • fostering innovation in response to environmental and societal challenges
    • enhancing Edinburgh's global reputation

while promoting responsible and sustainable tourism.

Flat 5% charge per night

Visitors staying in accommodation will be required to pay a small, fixed fee per night of 5% of the accommodation cost, capped at seven consecutive nights.

Accommodation included in the scheme

The levy will apply to paid overnight accommodation including

  • hotels
  • self-catering apartments
  • aparthotels
  • bed and breakfasts
  • guest houses
  • hostels
  • student lets - only when let to visitors and non-Edinburgh students
  • vehicles or boats (vessels) which mostly stay in one place
  • holiday/short-term lets including residential properties with licenses for
    • home sharing
    • home letting
    • secondary homes
  • caravan/camp sites except for temporary tent, campervan and caravan pitches. Temporary pitches mean places where the visitor pays to bring their own tent or caravan to a site. People staying in for example static caravans, shepherd’s huts, yurts or teepees would have to pay the levy.

Businesses currently operating below the VAT threshold will need to pay the levy.

Funding allocation

The levy is expected to raise £45-50 million a year by 2028/29. The money generated by the scheme will be reinvested directly into initiatives that benefit residents and enhance visitor experiences. 

After administration and contingency costs, a fixed annual amount will be assigned to

Remaining funds will then be split across thee investment streams

  • city operations and infrastructure (55%)
  • culture, heritage and events (35%)
  • destination management (10%).
Woman wearing hat with rucksack photographing Grassmarket, Edinburgh

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