East Lothian Visitor Levy

Draft scheme — not an approved levy

Consultation closed; the final council decision is pending. The draft proposes statutory individual exemptions and no additional local individual exemptions.

Proposed rate

5% of eligible accommodation (draft)

Chargeable nights

No night cap proposed

Seasonality

Year-round (draft)

Provider retention

2% is a consultation/modelling assumption, not an approved allowance.

Proposed returns

Quarterly; final deadlines still need verification

Consultation period

26 Jun 2026 – 18 Sep 2026

Council decision

Date not announced

Commencement

No confirmed launch or decision date. At least 18 months of implementation would follow approval.

These proposals do not produce a current levy liability or a fileable return in this product.

The draft references visitorlevy.scot for registration, returns and payments. Our filing assistant prepares records; the provider submits them separately.

Source checked 20 Sep 2026. Next editorial review: 1 Oct 2026.

What the Visitor Levy is, in general

The Scottish Visitor Levy (sometimes called a tourist tax) lets local authorities adopt percentage or fixed-amount schemes for overnight accommodation — short-term lets, hotels, B&Bs, guesthouses, hostels and campsites may fall within a scheme, subject to that council's accommodation scope and exemptions. Platform fees and genuinely optional extras are excluded from the charge; a mandatory cleaning or changeover charge that forms part of the cost of the stay is included in the same way accommodation is for a percentage scheme. Night caps, seasonal rules and exemptions depend on the individual council scheme.

Every council runs its own consultation and sets its own rate, night cap and effective date — there is no single national rate. Consultations and draft rates must be distinguished from approved schemes.