Two things that are different in Stirling
- Long stays work by refund. You charge the levy on every night. The guest can then ask the council to refund the levy on nights after the seventh.
- Residents are exempt. Stirling Council residents, identified through the council tax register, do not pay. The council has not yet said how you check this, so the calculator flags it.
Stirling’s scheme page did not load for us; these rules come from VisitScotland’s list. Stirling Council’s pages.
The rules at a glance
- Status
- Approved, starts 14 Jun 2027 [1]
- Rate
- 3% of the accommodation part of the price, before VAT [1]
- Which stays
- Stays that start on or after 14 June 2027 (the council has not said how stays that start earlier are treated; we follow Edinburgh) [1]
- Which bookings
- Bookings made from 1 January 2027 [1]
- Long stays
- Charge every night. Guests can claim back the levy on nights after the 7th from the council [1]
- Not charged on
- meals or drinks; parking (unless the parking area is the overnight accommodation, such as a campervan pitch); laundry facilities or services that guests can opt out of, such as paid towels or linen; entertainment; transport to and from the accommodation [2]
- Exempt guests
- Homeless, at risk of homelessness, or fleeing domestic abuse or poor housing: no levy.
- Gypsy or Traveller staying on a dedicated site: no levy.
- Asylum seeker or refugee in accommodation provided for that reason: no levy.
- Gets a listed disability benefit, or is staying in the same room as someone who does: exempt, but the council has not said how it works yet.
- A genuinely free stay (nothing paid, no points or vouchers): no levy.
- Stirling Council resident (on the council tax register): exempt, but the council has not said how it works yet.
- You keep
- A percentage, not yet published [1]
- Returns
- Quarterly on visitorlevy.scot (expected). A stay goes in the quarter the guest checks out in (Edinburgh’s rule; assumed here). Due dates not published yet. [1]
Key dates
- Bookings Bookings made from today count for stays from 14 June 2027.
- Go-live Levy starts. 3% on every night, with a refund route for nights after the seventh.
All dates for every council are on what’s coming.
Sources
- VisitScotland: visitor levy schemes approved, proposed and in consultation Read 2 Nov 2026
- Visitor Levy (Scotland) Act 2024 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
- Visitor Levy (Amendment) (Scotland) Act 2026 Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
- visitorlevy.scot, the national returns platform (Improvement Service) Read 2 Nov 2026
- 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