Press
Press information
Mike Davis is an Edinburgh short-let host who filed his own first visitor levy return in October 2026 and now helps other hosts do theirs. He's available for comment on the levy, how it works in practice and what it means for hosts and guests.
About Mike
- Hosts a one-bed flat in Newhaven, Edinburgh, which he has run remotely for 3 years.
- 10 years in hospitality, running restaurants in Edinburgh and a ski chalet in the Austrian Alps.
- Qualified Law Accountant; spent years checking solicitors' case files.
- His Edinburgh flat is rated 4.89 on Airbnb and 9.1 on Booking.com (74 reviews).
- Founder of My Probate Partner, his other business, rated 5.0 on Trustpilot from 465 reviews. Winner, Established Business of the Year (Scotland), Great British Entrepreneur Awards 2024.
What he found filing his first return
- The council's levy only applies to the first 5 nights of a stay. Booking.com can't apply that cap, so guests on longer stays are charged on every night, and hosts have to refund them one booking at a time.
- The council set the cap to encourage longer stays and to protect people who need to be in Edinburgh, such as festival performers and workers, at an estimated cost of around £500,000 a year in levy.
- Glasgow (from January 2027) and Aberdeen (from April 2027) have chosen to charge the levy on the whole stay.
- None of Mike's guests asked for a refund. He's refunding them anyway.
Quotes
"The council meant well with the 5-night cap. But the biggest booking platform can't apply it, so guests on longer stays overpay, and hosts are left refunding them one by one."
"A charge on the whole stay, like Glasgow and Aberdeen have chosen, would be simpler for guests and hosts, and would raise more for the city."
"None of my guests asked for their money back. I'm refunding them anyway, because it's their money."
Key facts
- The Edinburgh visitor levy is 5% of the accommodation cost, on the first 5 consecutive nights. It applies to stays from 24 July 2026 booked on or after 1 October 2025.
- Hosts file a return every quarter on visitorlevy.scot and keep 2% of the levy to cover their costs.
- The first returns were due on 30 October 2026, with payment by 13 November 2026.
- Edinburgh had 3,209 short-term let licences in operation at the end of 2025 (Scottish Government figures).
Contact
Use the contact form and I'll reply the same day. A photo of Mike is available on request.
Sources: City of Edinburgh Council, Visitor Levy Scheme guidance; City of Edinburgh Council, interim impact assessment; Scottish Government, Short Term Lets Licensing Statistics; visitorlevy.scot.