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.

Guides

How the Edinburgh 5-night cap works

Edinburgh charges the levy on a maximum of 5 consecutive nights for each booking. You may have seen 7 quoted: that is Stirling’s refund point, not Edinburgh’s cap.

The council’s four scenarios

7 nights in a hostel

Levy on the first 5 nights, not the last 2.

4 nights, away, then 2 more

Every night is liable: the guest never stayed more than 5 nights in a row.

A company books 14 nights for two staff

One booking, so only the first 5 of the 14 nights are liable.

5-night trips several times a year

Every night is liable: each trip is a separate booking.

When nightly rates change

Use the real value of the first 5 nights, not an average. If the first 5 nights cost £500 and the next 5 cost £1,000, the levy is 5% of £500: £25.00.

Charges that don’t depend on nights

A compulsory cleaning fee charged once per stay is likely to be fully liable. For 10 nights at £1,000 plus a £100 cleaning fee: 5 nights’ worth (£500) plus £100, so 5% of £600 is £30.00. A cleaning charge per night is capped with the nights.

In the return

The revenue for nights 6 onwards goes in its own box, “revenue from overnight stays beyond 5 nights”, so the platform can take it off. See the quarterly return guide.

Source: Edinburgh’s information for accommodation providers, section “5-night cap”, read 2 November 2026.