Scotland short-term rental rules (2026)

On the horizon

Proposals and rules that are not in force yet. They don’t change Scotland’s status above until they take effect.

• Adopted, starts January 25, 2027 Glasgow City Council's 5% visitor levy applies to paid overnight stays, including short-term lets, for the full length of the stay from 25 January 2027
• Adopted, starts April 1, 2027 Aberdeen City Council approved a 7% visitor levy on paid overnight stays, including short-term lets, for the full length of the stay
• Adopted, starts June 14, 2027 Stirling Council's 3% visitor levy applies to all paid overnight visitor accommodation in the council area, including short-term lets, from 14 June 2027
• Adopted, starts July 1, 2027 West Dunbartonshire Council's 5% visitor levy applies to paid overnight stays for the full length of stay from 1 July 2027
• Proposed: not yet law Three more councils are consulting on visitor levy schemes that would include short-term lets: Perth & Kinross (closes 11 November 2026), Falkirk (closes 25…
• Proposed: not yet law Highland Council is consulting on a proposed visitor levy scheme, which would cover short-term lets in the Highlands

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