Scotland Implements New Visitor Levies for 2027 Travel Bookings

Scotland is expanding its visitor levy framework, with new local taxes coming into effect for stays in 2027. As of October 1, 2026, new reservations for qualifying accommodations in Aberdeen and West Dunbartonshire are subject to upcoming visitor levies. These local taxes are designed to provide municipalities with additional funding for tourism infrastructure and services, following a trend of increased fiscal responsibility being placed on local tourism boards.

The timing of your booking is now as important as the date of your travel. For instance, Glasgow’s 5% levy is scheduled to begin on January 25, 2027, and will apply to the full duration of qualifying stays. Because the legislation is tied to the date of reservation and payment, travellers who book and pay for their accommodation prior to the implementation dates may be exempt from these new costs, depending on local council guidance. This creates a complex landscape where travellers must verify the specific levy rules for each city they intend to visit.

Travellers booking hotels, hostels, guest houses, bed and breakfasts, and self-catering properties in Aberdeen, West Dunbartonshire, and Glasgow for 2027 are directly impacted.

Makutet anticipates that the fragmented nature of these local levies will create confusion for international travellers planning multi-city tours of Scotland. We expect to see a surge in early bookings for 2027 as savvy travellers attempt to bypass these new costs, which may lead to tighter availability in popular urban centers during the first quarter of next year.