Levy Folio

Independent and unofficial. Not run or endorsed by any council, VisitScotland or the Welsh Revenue Authority. Your return is your responsibility: check the official pages.

Scotland · Proposed, not yet in force

Dundee visitor levy

Dundee is consulting on two options, 5% of the room price or £5 a room a night, and says the earliest a levy could start is 2028/29. Nothing is due yet, and the details can change before councillors decide.

Consultation closes27 Nov 2026
Proposed5% of the room price, or £5 a room a night
Nothing to chargeuntil a scheme is approved and starts

The draft scheme at a glance

Status
Proposed, not yet in force. Consultation 31 Aug 2026 to 27 Nov 2026 [1]
How it would be charged
Two options are on the table. Approach 1: 5% of the room price per night, so the levy rises and falls with the price. Approach 2: a fixed £5 per room per night. The council has not chosen between them, or decided to go ahead at all. [1]
Earliest start
The council says the earliest a levy could apply is 2028/29, because the law needs at least 18 months’ notice after a decision. [1]
Decision
Councillors decide whether to go ahead, and which approach, after the consultation closes on 27 November 2026. [1]

What it would mean for a booking

If Dundee approves the scheme as drafted. These are illustrations, not amounts anyone owes.

3 nights in one room at £90 a night

Fixed amount: 1 room × 3 nights × £5.00 = £15.00

Percentage: 5% of £270.00 = £13.50

2 nights in two rooms at £120 a room a night

Fixed amount: 2 rooms × 2 nights × £5.00 = £20.00

Percentage: 5% of £480.00 = £24.00

What to do now

  • Charge nothing yet. No levy is due in Dundee until the council approves a scheme and its start date arrives.
  • Have your say while you can. The consultation runs from 31 August 2026 to 27 November 2026, and asks providers about the rate, exemptions and what you keep. After it closes, the council weighs the responses before deciding. The council’s consultation page.
  • Watch the booking date rule. Approved schemes so far have charged stays from the start date on bookings made months earlier. Edinburgh’s covered bookings made from 1 October 2025 for stays from 24 July 2026. Check your terms for stays from 2028 once Dundee decides.
  • Get your records ready. Whatever is approved, you will need each booking’s dates, number of rooms and the accommodation part of the price. The return helper already reads exports from the main booking systems.

Key dates

  1. Consultation Consultation closes. The council then decides whether to go ahead.

Every date for every council is on what’s coming. We update this page when Dundee decides.

Sources

  1. Dundee City Council: Visitor Levy: Have Your Say Read 3 Nov 2026
  2. VisitScotland: visitor levy schemes approved, proposed and in consultation Read 2 Nov 2026
Official Dundee visitor levy consultation