Edinburgh uses the accommodation amount before VAT as the levy base. That does not mean VAT can be ignored throughout the transaction: the council guidance also explains that levy income is part of turnover and is subject to VAT for VAT-registered accommodation providers.
Keep three amounts distinct
Keep the net accommodation charge, the visitor levy, and any VAT separately identifiable. A platform payout may already deduct fees and is not a substitute for this breakdown. A generic occupancy-tax column is not necessarily VAT.
A simple accommodation example
Assume a £120 accommodation price that includes VAT at an illustrative 20% rate, with no levy or extras included in that price. The accommodation amount before VAT is £120 ÷ 1.20 = £100, and accommodation VAT is £20. This example isolates the accommodation base; it is not the full customer invoice including levy and VAT on levy.
If the quoted total already includes the levy, do not treat the whole total as accommodation and add the levy again. Reconstruct the components from the source invoice or obtain a clearer export.
Prepare an import
Map the pre-VAT accommodation amount to Accommodation amount and the separate VAT amount to VAT amount. Confirm the property's VAT settings. In the public calculator, use the VAT-inclusive option only when the price you enter actually includes VAT and confirm the rate.
Check your VAT registration, scheme and applicable treatment with your accountant where needed. Our levy reconciliation compares reported levy with expected gross levy; it does not prepare a VAT return.
Use the quarterly checklist and Airbnb reconciliation guide to keep the working consistent.