Bookings made and paid for, in part or in full, before 1 October 2026 are not subject to the levy. Charities providing accommodation wholly or mainly for charitable purposes can apply for a site exemption. West Dunbartonshire Council’s pages.
The rules at a glance
- Status
- Approved, starts 1 Jul 2027 [5]
- Rate
- 5% of the accommodation part of the price, before VAT [5]
- Which stays
- Stays that start on or after 1 July 2027 (the council has not said how stays that start earlier are treated; we follow Edinburgh) [5]
- Which bookings
- Bookings made from 1 October 2026. Earlier bookings are exempt only if it was paid for, in part or in full, before 1 October 2026 [5]
- Night cap
- None. The whole stay is charged [5]
- 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 [5]
- 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.
- You keep
- 1.5% of the levy, to cover your costs [6]
- 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. [6]
Key dates
- Bookings Bookings made and paid from today count for stays from 1 July 2027.
- Go-live Levy starts. 5% on the whole stay.
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
- West Dunbartonshire Council: about the visitor levy Read 2 Nov 2026
- West Dunbartonshire Council: visitor levy, information for businesses Read 2 Nov 2026
- West Dunbartonshire Council: information for visitors and exemptions Read 2 Nov 2026