Edinburgh's first return covers 24 July–30 September 2026. Submit 1–30 October and pay by 13 November 2026, according to the Council's September v2.1 guidance.
Which quarter owns a stay?
Use the quarter containing check-out. A 28 September–4 October booking belongs in Q4, not partly in Q3. Our Edinburgh period totals, monthly working figures and reconciliation use check-out attribution. Review original source records before filing.
Prepare the return
Record quarterly availability (full, partial or none) and any reason for reduced availability. Prepare monthly accommodation-only revenue, revenue covered by the pre-1-October-2025 booking/payment exclusion, and revenue beyond the five-night cap. Do not include pre-cutoff revenue again in the cap deduction.
The council can request occupancy, availability and supporting evidence.
Published timetable
| Return period ends | Submission deadline | Payment deadline |
|---|---|---|
| 30 September 2026 | 30 October 2026 | 13 November 2026 |
| 31 December 2026 | 30 January 2027 | 13 February 2027 |
| 31 March 2027 | 30 April 2027 | 14 May 2027 |
| 30 June 2027 | 30 July 2027 | 13 August 2027 |
| 30 September 2027 | 30 October 2027 | 13 November 2027 |
Check imported records
Commission check: before using a net payout as accommodation revenue, read the Edinburgh OTA commission guide. It compares the guidance, works through both figures and lists the evidence to keep with your decision.
- Include every source: Airbnb, Booking.com, your PMS and direct bookings.
- Compare source-reported levy with calculated gross levy. A platform payout is not evidence of a council remittance.
- Resolve duplicates, missing dates and unexplained differences.
- Review availability and monthly working figures, then submit through visitorlevy.scot.
- Record submission and payment references separately. Preserve already-filed figures; use an amendment if they need correction.
Use the return checklist or import template to begin. The product prepares records; the provider files and pays.