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

Falkirk visitor levy

Falkirk’s draft scheme is 5% of the accommodation price, all year and with no night cap, from July 2028 at the earliest. Nothing is due yet, and the details can change before councillors decide.

Consultation closes25 Nov 2026
Proposed5% of the accommodation price, no night cap
Nothing to chargeuntil a scheme is approved and starts

The draft scheme at a glance

Status
Proposed, not yet in force. Consultation 2 Sep 2026 to 25 Nov 2026 [1]
How it would be charged
5% of the accommodation part of the price. Meals, drinks, parking, laundry, entertainment, leisure facilities and transport charged separately are left out. [1]
Night cap
None. Every night of the stay would be charged. [1]
When in the year
All year, with no seasonal variation. [1]
Where
The whole Falkirk Council area, including providers below the VAT threshold. [1]
Earliest start
July 2028 at the earliest, if the council approves the scheme in January 2027. [1]
Decision
Full Council, expected in January 2027. [1]
You would keep
2% of the levy, as a contribution to your costs. [1]
Exemptions
Exempt guests would pay the levy to you and claim it back from the council with evidence. [1]

What it would mean for a booking

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

3 nights in one room at £90 a night

5% of £270.00 = £13.50

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

5% of £480.00 = £24.00

What to do now

  • Charge nothing yet. No levy is due in Falkirk until the council approves a scheme and its start date arrives.
  • Have your say while you can. The consultation runs from 2 September 2026 to 25 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 Falkirk decides.
  • Get your records ready. Whatever is approved, you will need each booking’s dates 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 Falkirk decides.

Sources

  1. Falkirk Council: Draft Visitor Levy Scheme and consultation (Participate+) Read 3 Nov 2026
  2. VisitScotland: visitor levy schemes approved, proposed and in consultation Read 2 Nov 2026
Official Falkirk visitor levy consultation