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Legal Matters
Scotland
Edinburgh will implement a visitor levy on all overnight stays starting from 24 July 2026, with bookings made from 1 May 2026 subject to a 5% plus VAT surcharge. The initiative, the first mandatory citywide scheme in the UK, aims to generate up to £50m annually to address the challenges posed by mass tourism. Council leader Jane Meagher said: "The funding could provide Edinburgh with the biggest single injection of new funding this side of the millennium." The levy will apply to all types of accommodation, impacting at least 4,000 providers, and follows similar voluntary schemes in other English cities. The Welsh Government is following the lead of the Scottish parliament in introducing new powers for councils to impose a visitor charge, which is expected to be a fixed rate of 75p per night for campsites and hostels and £1.25 for all other accommodation.
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