Aberdeen's published rules cover advance bookings made from 1 October 2026 for stays beginning from 1 April 2027. The approved rate is 7%, applying across the full stay.
Preserve the booking date
Record the original reservation date independently of deposit and payout dates. Aberdeen's published advance-booking test does not use West Dunbartonshire's same booking-and-payment wording.
A booking made on 30 September is before the stated threshold; one made on 1 October is within it if the stay also meets the start-date condition. Amendments, exemptions and unusual contracts still need review.
Use the date checker below for an initial screen. It does not calculate a payable tax or resolve exemptions.
Reconcile across systems
Retain the original PMS or OTA export, booking changes and payment evidence. Compare the gross levy collected with the expected charge before any provider allowance. Record who will remit it: owner or agent. A transfer between them does not itself prove payment to the council.