Stirling Council

Stirling Visitor Levy Guide for STL Operators

Understand Stirling visitor levy timelines, rates, and operator obligations for short-term let accommodation businesses.

Key levy details

Levy rate
3%
Cap
No cap
Effective from
14 June 2027
Advance booking cutoff
1 January 2027
Provider retention
3%

What operators should track

  • Accurate accommodation charge per booking in pence.
  • Check-in and check-out dates so nights subject to levy are calculated correctly.
  • Booking date for cutoff handling where the scheme requires it.
  • Any exemption status and supporting notes for auditability.
  • Quarter totals: levy collected, provider retention, and council amount due.

LevyTrack is a compliance tracking tool, not legal advice. Always check current rules with your local council and visitor levy guidance before filing returns.