Glasgow’s 5% visitor levy starts with stays from January 25, 2027

Glasgow plans to apply a 5% visitor levy to paid overnight accommodation from January 25, 2027.

This is not a tax newly taking effect today or a UK-wide scheme; check both the stay date and booking date.

Recheck the booking cutoff

The older VisitScotland FAQ we read gives January 25, 2026 as the booking threshold. A council report dated November 20, 2025, however, proposes moving it to April 1, 2026. A proposal does not establish final adoption, and the older FAQ should not be treated as definitive current guidance. This briefing does not determine the eligibility of an individual booking: check the latest council instructions applicable to its booking date.

Who collects the levy

BBC coverage of the council decision lists hotels, hostels, guest houses, B&Bs and self-catering accommodation. Providers report and remit the charge to the council. Do not import another city’s charging duration or exemptions into Glasgow. This briefing revisits the 2025 decision for current travel planning.

Check the chargeable amount before multiplying

If the eligible accommodation amount is £100, 5% is £5. That conditional example is not a quotation for an actual booking. Do not automatically apply the percentage to an entire package containing taxes, meals or other items; ask the provider for an itemised calculation. Check current official guidance for exemptions or refund conditions relevant to your circumstances.

Use booking documents and current council guidance

Check the stay dates, whether the levy is included, its calculation basis and cancellation or refund terms. The difference between the older tourism FAQ and subsequent council proposal needs resolution through current council guidance. The council’s general webpage blocked our direct request. We compared VisitScotland, the council report and BBC coverage, but could not establish the final status of the booking-cutoff change in this check.

Primary sources and independent checks

Official tourism guidance: booking and stay dates; used alongside the portal when the council’s general page blocked access: VisitScotland

Council primary report: approved start date and proposed booking-cutoff change; final adoption not confirmed: Glasgow City Council: 20 November 2025 report

Independent council-decision reporting: 5% and accommodation types; not a substitute for current operating guidance: BBC / Local Democracy Reporting Service

Read in other languages

한국어 · English · Español · 日本語 · Tiếng Việt