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Q3 return due 31 Oct 2026Live levyLast reviewed: October 2026 · City of Edinburgh Council · Visitor Levy (Scotland) Act 2024

How to file your Edinburgh visitor levy return

A step-by-step guide for Edinburgh holiday let hosts filing their quarterly return — including the Q3 2026 return due by 31 October 2026.

Q3 2026 deadline: 31 October 2026

The first Edinburgh visitor levy quarter ran from 24 July to 30 September 2026. If you had any liable bookings in that period, your return and payment must reach Edinburgh City Council by 31 October 2026. Follow the steps below.

What you'll need before you start

✓Your Edinburgh short-term letting licence number
✓A list of all bookings with check-in dates in the quarter
✓Gross accommodation income per booking (excluding cleaning fees)
✓Confirmation of any pre-commencement exempt bookings (made and paid before 1 Oct 2025)
✓Your VAT registration number (if applicable)
✓Your operator reference number from the Edinburgh portal

Step-by-step guide

01

Register as an accommodation provider

Before you can file a return you must register your property with the City of Edinburgh Council. You only need to do this once — subsequent quarters use the same account.

  • Go to the Edinburgh Visitor Levy portal
  • Create an account using your business email address
  • Enter each property address and your short-term letting licence number
  • You will receive a confirmation email with your operator reference number — keep it safe
Already registered? Skip this step and sign in at the portal with your existing credentials.
02

Gather your booking records for the quarter

Collect every booking with a check-in date falling within the return quarter. The levy is charged on the booking as a whole if any part of the stay begins on or after 24 July 2026 (the levy start date).

QuarterCheck-in dates to includeReturn due
Q3 202624 Jul – 30 Sep 202631 Oct 2026
Q4 20261 Oct – 31 Dec 202631 Jan 2027
Q1 20271 Jan – 31 Mar 202730 Apr 2027

For each booking you need: check-in date, check-out date, total nights, and the gross accommodation income (excluding cleaning fees and damage deposits).

Pre-commencement exemption: Bookings that were both made and fully paid before 1 October 2025 are fully exempt. Remove these from your return before calculating.
03

Calculate the levy for each booking

Edinburgh charges 5% of gross accommodation income, but only on the first 5 consecutive nights of each stay. Longer stays are capped.

The formula

Levy base = gross income × min(nights, 5) ÷ nights
Levy = levy base × 5%

3-night stay, £300 gross

Cap does not apply. £300 × 5% = £15.00

£15.00

5-night stay, £600 gross

Exactly at cap. £600 × 5% = £30.00

£30.00

7-night stay, £700 gross

Cap applies. Base = £700 × 5/7 = £500. £500 × 5% = £25.00

£25.00

Repeat this for every bookings in the quarter and sum the individual levy amounts. If your business is VAT-registered, add 20% VAT on top of each levy figure and record both separately.

Use Levy Desk to automate this: the calculator applies the cap and VAT rules per booking instantly. Import your Airbnb or Booking.com export and it handles every booking in seconds.
04

Apply the 2% host retention

Edinburgh allows you to keep 2% of the total levy you collected in the quarter as a contribution to your administration costs. Deduct this before calculating what you owe.

Total levy collected in quarter£500.00
Host retention (2%)− £10.00 (you keep this)
Amount to remit to council£490.00

The 2% retention does not apply to the VAT element. Remit the full VAT amount separately to HMRC through your normal VAT return.

05

Complete the return form on the portal

Log in to the Edinburgh Visitor Levy portal and navigate to "File a return." You will need to enter:

  • The return period (e.g. Q3 2026: 1 Jul – 30 Sep 2026)
  • Total number of liable bookings for the quarter
  • Total gross accommodation income (liable bookings only)
  • Total levy charged (after applying the 5-night cap)
  • Host retention amount (2% of levy)
  • Net levy to remit (levy minus retention)
  • VAT on levy (if VAT-registered)
Nil returns: If you had no liable bookings in the quarter you must still file a nil return. Select "Nil return" on the portal — no payment is required.
06

Submit and pay

Review your figures on the confirmation screen before submitting. Once submitted, the council will issue a payment reference. You can pay by:

  • Bank transfer (BACS) — use your operator reference number as the payment reference
  • Debit or credit card via the portal

Payment must reach the council by the deadline — allow 2–3 working days for BACS transfers. Late payment may attract a fixed penalty followed by daily interest.

Save your confirmation. Download or screenshot the submission confirmation from the portal. Levy Desk stores a PDF return pack with all your working in case of audit.

Quick reference — key figures

Levy rate

5%

of gross income

Night cap

5 nights

per consecutive stay

Host retention

2%

of total levy

VAT on levy

20%

if VAT-registered only

Frequently asked questions

What if I miss the 31 October 2026 deadline for Q3?⌄
File as soon as possible even if you have missed the deadline. Edinburgh City Council can issue a fixed penalty for late filing, followed by interest on unpaid levy. Filing late is always better than not filing at all. Contact the council directly if you have a genuine reason for the delay.
My booking platform (e.g. Airbnb) collects the levy on my behalf. Do I still need to file?⌄
Yes. Even where a platform collects and remits the levy on your behalf, you are still legally required to file a quarterly return with Edinburgh City Council. The return confirms the total levy your platform remitted and accounts for any bookings the platform did not cover (e.g. direct bookings). Mark platform-remitted amounts clearly on the return form.
How do I handle a stay that spans the quarter boundary (e.g. check-in 28 Sep, check-out 3 Oct)?⌄
Include the booking in the quarter in which the check-in date falls. A booking that checks in on 28 September 2026 is included in the Q3 2026 return, even though the guest stays into October. Do not split the income across quarters.
A booking was cancelled after I filed — do I need to amend the return?⌄
You can amend a submitted return on the Edinburgh portal within a limited window. If the amendment window has passed, the council advises adjusting in the next return. Contact the council helpdesk if a significant refund has already been made and the deadline has passed.
I have multiple properties. Do I file one return or one per property?⌄
Edinburgh generally requires one return per operator, covering all your properties. List each property's figures separately within the return form so the council can verify against individual licence numbers. Confirm the latest guidance with the council if you manage properties in different ownership structures.
Disclaimer: This guide is based on Levy Desk's interpretation of Edinburgh City Council's published guidance and the Visitor Levy (Scotland) Act 2024. Always verify figures and portal procedures with the official Edinburgh council guidance before filing. Levy Desk does not provide legal or tax advice.

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