Edinburgh has indeed made history as the first city in Scotland to introduce a **Transient Visitor Levy (TVL)**, commonly known as a tourist tax. The necessary legislation (the Visitor Levy (Scotland) Bill) has now been passed by the Scottish Parliament, allowing local authorities like Edinburgh to implement such a charge.
While the exact implementation date will be confirmed by the City of Edinburgh Council, it is widely expected to be introduced by **late 2024 or early 2025**.
Here’s a breakdown of how it’s expected to work:
### How Much Is It?
* **Standard Rate:** The levy is set at **£2 per person, per night**.
* **Maximum Stay Cap:** The charge will be capped at **7 nights** for any single stay. This means the maximum you would pay per person for one continuous stay is £14.
* **Overall Cost Cap:** The levy will also be capped at **10% of the accommodation cost** for the stay. This is to ensure that for very low-cost accommodation, the £2 per night doesn’t represent an disproportionately high percentage of the total bill.
**Example:**
* A person staying 3 nights pays £6.
* A person staying 10 nights pays £14 (capped at 7 nights).
* If a 2-night stay costs £20 in total, the £4 tourist tax would be 20% of the bill, so the 10% cap would apply, meaning the tax would be £2 (10% of £20).
### Who Pays?
* **All visitors** staying in commercial overnight accommodation within Edinburgh will be liable for the charge. This includes:
* Hotels
* Bed and Breakfasts (B&Bs)
* Guest houses
* Self-catering accommodation (e.g., Airbnb, holiday lets)
* Hostels
* Campsites
* Any other type of short-term commercial lodging.
* The charge is **per person**, not per room or per booking.
* **Accommodation providers** will be responsible for collecting the levy from their guests at the point of payment (usually when paying for the stay or checking out) and then remitting it to the City of Edinburgh Council.
### Who is Exempt?
* **Children under the age of 18** will be exempt from the charge.
* Individuals staying for more than 7 consecutive nights at the same accommodation will only pay the levy for the first 7 nights.
* It’s generally understood that the levy will not apply to specific categories of guests, such as those in purpose-built student accommodation (unless let for short-term visitor stays), or those receiving long-term care or asylum seekers, as these are not considered typical “tourist” stays.
### Why is it being introduced?
The revenue generated from the tourist tax will be invested directly back into the city to help manage the impact of tourism, support local services, maintain infrastructure, and enhance the visitor experience. It aims to create a more sustainable tourism model for Edinburgh.
