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A review request may be submitted in respect of the following:

• the operation of a VL scheme, which will include:
  • the calculation of a return;
  • the requirement to pay sums to the Council within a particular time;
  • the application of a particular exemption from the requirement to make payment;
  • the application of the levy to a particular address;
  • the imposition of the requirement to pay on a particular person (who might perhaps claim that they are not the “relevant person” in terms of the 2024 Act).
• enforcement action under Chapter 1 [Investigatory Powers] of Part 5 of the Visitor Levy (Scotland) Act 2024;
• a penalty imposed under Chapter 3 of Part 5 of the Visitor Levy (Scotland) Act 2024; and
• the outcome of an assessment carried out under the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026

A review request must be submitted by a person impacted by the decision, enforcement, penalty, or assessment within 30 days of the date of the action or decision to be reviewed. The Council will consider an extension to this time limit where there is a good reason why it could not be submitted within the 30-day period. If this is the case, please submit the reason for delay with supporting evidence along with your review request.

The Review application should be addressed to visitorlevyappeals@edinburgh.gov.uk and set out:

• the details of the accommodation liable for the ÀÖ²¥´«Ã½ Visitor Levy;
• the decision, enforcement action, penalty, or assessment that a review is requested of;
• what the assessment should be and any supporting documents.

You may also apply to the Council for postponement of payment of the levy pending the outcome of a review. Any such application should be submitted to visitorlevyappeals@edinburgh.gov.uk within 30 days of the submission of the review application. The Council will determine whether to allow the postponement of payment on a case-by-case basis.

The Council has 60 days in which to respond to the review with one of the following options:

1. To uphold the decision
2. To vary the decision
3. To set aside the decision and substitute a new decision.

Where it is anticipated that a review may take longer than the 60-day period, the Council will write to you to request that the timeline be extended.

Any outstanding levy, interest, or penalty, must be paid, or refunded, within 30 days following the outcome of a review.

The review must be undertaken by a different person to who carried out the original decision. Reviews will be considered on a case-by-case basis by at least three senior officers.

The review will follow the provisions of the Regulations and will have regard to any available guidance under the Visitor Levy (Scotland) Act 2024 and or relevant case law.

Further Appeals to First Tier-Tribunal

Once a review has been carried out and a person remains dissatisfied with the Council’s decision, they can appeal to the . The appeal must be submitted within 30 days of the Council’s Review decision. Information on how to submit an appeal can be found on their .

As with a review, you may apply to the Council for postponement of payment of the levy pending the outcome of an appeal. Any such application should be submitted to visitorlevyappeals@edinburgh.gov.uk within 30 days of the submission of the appeal. The Council will determine whether to allow the postponement of payment on a case-by-case basis. This also applies to an information notice issued by the Council if that is the subject of the appeal.

The Council must notify any person who made the appeal to the First Tier-Tribunal of any action taken or to be taken as a result of an appeal decision within 30 days of the day the order is made by the First-Tier Tribunal.

Any outstanding levy, interest, or penalty, must be paid, or refunded, within 30 days following the outcome of the appeal.