Aberdeen City Council’s announcement page did not load for us, so these rules come from VisitScotland’s list of approved schemes. Before relying on them, check the council’s own page. We assume Aberdeen charges on the price before VAT and leaves out meals, parking and the like, as the 2024 Act requires of percentage schemes.
The rules at a glance
- Status
- Approved, starts 1 Apr 2027 [1]
- Rate
- 7% of the accommodation part of the price, before VAT [1]
- Which stays
- Stays that start on or after 1 April 2027 (the council has not said how stays that start earlier are treated; we follow Edinburgh) [1]
- Which bookings
- Bookings made from 1 October 2026 [1]
- Night cap
- None. The whole stay is charged [1]
- Not charged on
- meals or drinks; parking (unless the parking area is the overnight accommodation, such as a campervan pitch); laundry facilities or services that guests can opt out of, such as paid towels or linen; entertainment; transport to and from the accommodation [2]
- Exempt guests
- Homeless, at risk of homelessness, or fleeing domestic abuse or poor housing: no levy.
- Gypsy or Traveller staying on a dedicated site: no levy.
- Asylum seeker or refugee in accommodation provided for that reason: no levy.
- Gets a listed disability benefit, or is staying in the same room as someone who does: exempt, but the council has not said how it works yet.
- A genuinely free stay (nothing paid, no points or vouchers): no levy.
- You keep
- A percentage, not yet published [1]
- Returns
- Quarterly on visitorlevy.scot (expected). A stay goes in the quarter the guest checks out in (Edinburgh’s rule; assumed here). Due dates not published yet. [1]
Key dates
- Bookings Bookings made from today count for stays from 1 April 2027.
- Go-live Levy starts. 7% on the whole stay.
All dates for every council are on what’s coming.
Sources
- VisitScotland: visitor levy schemes approved, proposed and in consultation Read 2 Nov 2026
- Visitor Levy (Scotland) Act 2024 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
- Visitor Levy (Amendment) (Scotland) Act 2026 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
- visitorlevy.scot, the national returns platform (Improvement Service) Read 2 Nov 2026
- Aberdeen City Council: visitor levy given go-ahead Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources