Édimbourg introduce 5% visitor levy to fund culture and heritage
As of 24 July, a 5% visitor tax on pre-VAT accommodation rates has been implemented in Edinburgh, limited to a maximum of five nights, making it the first city in the UK to introduce such a significant tourist levy. It is estimated to bring in £45-50 million each year. After fixed distributions, the surplus funds are allocated as follows: 55% for urban infrastructure, 35% for cultural initiatives and events, and 10% for tourism management. This revenue has facilitated over £90 million in investment projects, including £5 million for the restoration of Leith Theatre and £3 million for the Old Royal High School. On 28 August, a 25% increase in grants for cultural organizations for 2027-2028 was approved, boosting the total from £11 million to £13.75 million, with £2.75 million sourced from the levy. This decision is pending full council approval on 17 September.
Key facts
- Edinburgh has levied a 5% visitor levy on the pre-VAT price of paid accommodation since 24 July, capped at five consecutive nights.
- It is the first tourist tax of this scale introduced at city level in the United Kingdom.
- The levy is expected to raise between £45 and £50 million (€52–58 million) annually.
- Revenue is split after fixed allocations: 55% to urban infrastructure and services, 35% to culture, heritage and events, and 10% to tourism management.
- Cultural allocations include £5 million for the Leith Theatre, £3 million for the Old Royal High School music centre, and £2.75 million for an arts hub around the City Art Centre on Market Street.
- In July, £132,000 funded the Edinburgh Festival Carnival and Mardi Gras.
- On 28 August, the Culture and Communities committee approved in principle a 25% increase in grants to major cultural organisations and festivals for 2027–2028, from about £11 million to £13.75 million.
- The full city council must decide on the measure on 17 September.
Entities
Artists
- Emma Boutier
Institutions
- Leith Theatre
- Old Royal High School
- City Art Centre
- Edinburgh Festival Carnival
- Mardi Gras
- Culture and Communities committee
- Scottish National Party
- Liberal Democrats
- Labour
- LeJournaldesArts.fr
Locations
- Edinburgh
- Scotland
- United Kingdom
- Market Street