Edinburgh has brought in a tourist tax - how much is it and who pays?

Edinburgh has implemented a 5% visitor levy on overnight accommodation, becoming the first Scottish city to do so. The tax aims to generate £50m annually for city improvements, though critics argue it may deter tourism.
Why it matters
This policy reflects a growing trend among major global tourist hubs to manage the impact of tourism through additional taxation.
Image source, PA Media Image caption, Thousands of people descend on Edinburgh during the festival season in August
Edinburgh has become the first city in Scotland to introduce a tourist tax.
The visitor levy, which comes into effect on Friday, will see those staying overnight in hotels, bed and breakfasts and self-catering accommodation, charged an additional 5% on top of their original booking cost.
It is hoped the charge, which aims to raise about £50m annually, could be used to fund improvements to the capital, including new housing, cultural initiatives and a wider police presence.
However, opponents claim the additional cost could put some potential visitors off.
The Scottish government passed the Visitor Levy (Scotland) Bill in May 2024, granting councils power to impose a tourist tax.
City of Edinburgh Council voted in favour of introducing the charge in January last year.
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