Malaysians heading to Edinburgh should know that the city introduced a 5% visitor levy in July, charged on paid overnight stays in accommodation such as hotels, B&Bs, hostels, self-catering properties, and short-term lets. The move comes as other parts of the UK consider their own visitor charges, although the rates, rules, and implementation dates vary by destination.

Edinburgh’s 5% levy applies to the first five nights

The levy is calculated on the accommodation price before VAT and applies to the first five consecutive nights of a stay. It excludes extras such as meals, drinks, parking, and transport.

For example, a £200-a-night room would attract an additional £10 per night, or £40 for a four-night stay.

Edinburgh City Council estimates the levy could raise up to £50 million a year, with the money going towards infrastructure, culture, heritage, events, and the management of the city as a visitor destination.

Visitor levies are taking different forms across the UK

There is no single UK-wide visitor tax. Instead, Scotland, Wales, and England are taking different approaches, with individual councils and local authorities ultimately deciding whether to introduce charges.

In Scotland, Glasgow plans to introduce its own 5% visitor levy from January 2027, while other Scottish councils can establish their own schemes. Travellers moving between destinations could therefore encounter different accommodation charges.

Wales will allow councils to introduce visitor levies from April 2027, at £1.30 per person per night for most accommodation and 75p for certain hostel and camping stays. Individual councils will decide whether to introduce a levy.

England does not currently have a nationwide visitor levy either, but the UK Government announced in September 2026 that mayors and local leaders will be given powers to introduce an Overnight Visitor Levy in their areas.