With further guidance issued to accommodation providers last week we have started considering how much of the data required can be extracted from accounting software, and the most efficient way to record transactions to maximise the relevant detail in reports ahead of the planned implementation on 1 October for advance bookings for stays commencing on or after 24 July 2026.

The guidance still leaves questions unanswered for accommodation providers, not least that the paragraph on the VAT position is still not definitive, with the suggestion that businesses may wish to seek their own tax advice on this matter.

2% of revenue generated is to be retained by accommodation providers to recognise and mitigate costs incurred as a direct result of introducing the visitor levy but the mechanism for this is still not clear.  Will the Council transfer this back or will businesses deduct this before making their quarterly payment to the Council?  The latest guidance says that the mechanism will be communicated in due course.

With first returns for the period to 30 September due to be submitted online during October 2026, the online platform is currently under development and it is expected businesses can sign up and access training from April 2026.  This means that they cannot see the live version as they start considering implementation for advance bookings and adapt their systems and processes.

It is therefore good to see that at a recent meeting of Edinburgh City Council (28 August 2025) they have agreed to consider options for extending the implementation deadline until at least 1 January 2026 as requested by Scottish Tourism Alliance.  The Chief Executive will now prepare a report setting out options to extend the deadline and they recognised the importance of providing full Edinburgh specific guidance to operators with an appropriate lead in time.  The report will be considered on 18 September.

With Glasgow and Aberdeen now committed to introducing a Visitor Levy and other Councils such as Stirling and Falkirk in the process of public consultation, they can watch Edinburgh’s journey and  weigh up what is working (or not) in the process.