About Levy Folio

Levy Folio is an independent tool run by ALGD LTD, a company registered in Northern Ireland (NI744090). It is not run, checked or endorsed by any council, VisitScotland, the Improvement Service, the Scottish or Welsh Government, or the Welsh Revenue Authority.

How the rules were checked

Each council’s rules are stored as data, with the source and the date we read it next to every rule. On 2 November 2026 we read the councils’ and the Welsh Revenue Authority’s own guidance where we could open it. Where a council page would not load for us, the rule comes from VisitScotland’s list of approved schemes, and the page says so.

Where a council has not said something, we say what we assumed. The biggest open questions are listed on each council page and flagged in the calculator.

Official pages

• City of Edinburgh Council: visitor levy
• Glasgow City Council: visitor levy
• Aberdeen City Council: visitor levy
• Stirling Council: visitor levy
• West Dunbartonshire Council: visitor levy
• VisitScotland: all Scottish schemes and consultations
• visitorlevy.scot: the Scottish returns platform
• GOV.WALES: which Welsh councils charge the levy
• Welsh Revenue Authority: technical guidance

Every source, by council

Edinburgh

1. VisitScotland: visitor levy schemes approved, proposed and in consultation Read 2 Nov 2026
2. Visitor Levy (Scotland) Act 2024 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
3. Visitor Levy (Amendment) (Scotland) Act 2026 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
4. visitorlevy.scot, the national returns platform (Improvement Service) Read 2 Nov 2026
5. Edinburgh Visitor Levy Scheme: information for accommodation providers (version 2.1, September 2026) Read 2 Nov 2026
6. City of Edinburgh Council: Edinburgh Visitor Levy Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
7. The Scheme for the Edinburgh Visitor Levy Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
8. City of Edinburgh Council: information for visitors and exemptions Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources

Glasgow

1. VisitScotland: visitor levy schemes approved, proposed and in consultation Read 2 Nov 2026
2. Visitor Levy (Scotland) Act 2024 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
3. Visitor Levy (Amendment) (Scotland) Act 2026 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
4. visitorlevy.scot, the national returns platform (Improvement Service) Read 2 Nov 2026
5. Glasgow City Council: visitor levy, accommodation providers Read 2 Nov 2026
6. Glasgow City Council: visitor levy timeline Read 2 Nov 2026
7. Glasgow City Council: User Guide for Accommodation Providers (PDF) Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources

Cardiff

1. Welsh Revenue Authority: technical Visitor Levy guidance for accommodation providers (all pages) Read 2 Nov 2026
2. GOV.WALES: check if your council charges the levy Read 2 Nov 2026
3. GOV.WALES: registering visitor accommodation Read 2 Nov 2026
4. GOV.WALES: register your visitor accommodation in Wales Read 2 Nov 2026
5. Cardiff Council: visitor levy Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources

Aberdeen

1. VisitScotland: visitor levy schemes approved, proposed and in consultation Read 2 Nov 2026
2. Visitor Levy (Scotland) Act 2024 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
3. Visitor Levy (Amendment) (Scotland) Act 2026 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
4. visitorlevy.scot, the national returns platform (Improvement Service) Read 2 Nov 2026
5. 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

Stirling

1. VisitScotland: visitor levy schemes approved, proposed and in consultation Read 2 Nov 2026
2. Visitor Levy (Scotland) Act 2024 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
3. Visitor Levy (Amendment) (Scotland) Act 2026 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
4. visitorlevy.scot, the national returns platform (Improvement Service) Read 2 Nov 2026
5. Stirling Council: details about Stirling’s visitor levy scheme Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources

West Dunbartonshire

1. VisitScotland: visitor levy schemes approved, proposed and in consultation Read 2 Nov 2026
2. Visitor Levy (Scotland) Act 2024 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
3. Visitor Levy (Amendment) (Scotland) Act 2026 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
4. visitorlevy.scot, the national returns platform (Improvement Service) Read 2 Nov 2026
5. West Dunbartonshire Council: about the visitor levy Read 2 Nov 2026
6. West Dunbartonshire Council: visitor levy, information for businesses Read 2 Nov 2026
7. West Dunbartonshire Council: information for visitors and exemptions Read 2 Nov 2026

Contact

Spotted something wrong or out of date? Write to [email protected].