West Dunbartonshire's 5% levy begins for stays from 1 July 2027. The council's scheme refers to advance bookings made and paid for in part or full on or after 1 October 2026. Its timeline says stays booked and paid in part or full before that date are excluded.
Booking and payment are separate facts
Keep both dates and evidence of the first payment. An unpaid booking does not establish the transitional exclusion. A booking made before 1 October but first paid afterwards is a mixed-date case: obtain council confirmation rather than assuming the same treatment as Aberdeen.
The checker below highlights these differences and routes uncertain cases to review. It is a date screen, not a final liability determination.
Owner and agent handover
If an agent collected a deposit, retain when it was paid by the guest and when it reached the owner. Keep the agreement identifying who will remit the levy and the eventual council payment reference. Neither an OTA tax line nor a PMS report alone proves remittance.