How to do the Edinburgh visitor levy quarterly return
Returns go in through visitorlevy.scot, every quarter, 30 days after it ends. Payment follows about two weeks later. Here is what each figure means, with a worked example.
1. Which stays go in which return
A stay goes in the return for the quarter the guest checks out in. A stay from 28 September to 2 October goes in October to December.
| Guests checked out | Return window closes | Payment due |
|---|---|---|
| 24 Jul to 30 Sep 2026 | 30 October 2026 | 13 November 2026 |
| 1 Oct to 31 Dec 2026 | 30 January 2027 | 13 February 2027 |
| 1 Jan to 31 Mar 2027 | 30 April 2027 | 14 May 2027 |
| 1 Apr to 30 Jun 2027 | 30 July 2027 | 13 August 2027 |
| 1 Jul to 30 Sep 2027 | 30 October 2027 | 13 November 2027 |
2. The figures, month by month
The return asks for each month separately. All money figures are for the accommodation only, before VAT, and never include the levy itself.
- Availability. Full, part or none for the quarter, with a reason if part (closed for repairs, for example).
- Total paid by customers for accommodation only. All accommodation revenue for stays in the scheme, less meals, parking, optional laundry and other extras, before VAT.
- Revenue from stays booked before 1 October 2025. The part of that total from bookings paid for (non-refundably) before 1 October 2025.
- Revenue from nights beyond 5. The part of the total for the 6th night onwards of longer stays. Leave out pre-October 2025 bookings here; they are already in the line above.
- Total availability. Every room or unit you had available in the month, occupied or not.
- Total occupied nights. Units × nights. 5 rooms let for 5 nights is 25.
The council can also ask for the nights booked before 1 October 2025, the number of bookings over 5 nights, and the number of nights beyond the fifth. Keep these to hand. The return helper works all of them out.
3. A worked example: August 2026
| Booking | Levy |
|---|---|
| B&B, 3 nights, booked in March | £18.00 |
| Festival week, 7 nights | £50.00 |
| Booked and paid in 2025 | £0.00 |
| 2 nights with £40 of dinners | £13.00 |
- Total paid for accommodation only
- £2,270.00
- Booked before 1 October 2025
- £250.00
- Revenue beyond 5 nights
- £400.00
- Occupied nights
- 14
- Levy for August
- £81.00
Check: 5% of (£2,270.00 − £250.00 − £400.00) is £81.00.
4. The 2% you keep
visitorlevy.scot takes 2% off the total when you submit. If you owe £100.00, you keep £2.00 and pay £98.00.
5. Cancellations, refunds and no-shows
- No one checked in: no levy. Refund anything you collected for it.
- The guest stayed but you refunded the room: the levy is still due.
- Keep your records for 5 years from the date you submit.
Our reading, not the council’s. The return form does not say which month a stay spanning two months belongs to. We put the revenue in the month of checkout, to match the quarter rule. If the platform tells you otherwise, follow it.
Sources: Edinburgh’s information for accommodation providers (v2.1, September 2026), read 2 November 2026.