UK independent hotels: visitor levies and winning direct bookings

Britain’s independent hotels — boutique hotels, country houses, inns and B&Bs — often pay OTA commission on guests who already knew their name. The direct channel is where that money comes back.

Visitor levies are here

Edinburgh’s visitor levy applies at 5% of the accommodation cost, before VAT, on the first five nights of stays from 24 July 2026. Stays booked and paid — in part or in full — before 1 October 2025 are exempt. It is the first of its kind in Scotland, and other areas may follow.

A rule that depends on the stay date, the booking date and the number of nights is easy to get wrong. Make sure your booking engine shows the right amount before the guest pays.

VAT

Hotel accommodation carries 20% VAT, normally included in the price consumers see.

Give guests a reason to book direct

1. The lowest price. Price Match keeps your website below Booking.com and Expedia, within limits you set.
2. A member rate. Loyalty rewards guests who come back.
3. Packages. Dinner, bed and breakfast; spa breaks; Christmas parties.
4. A fast checkout. Cards and wallets on mobile.

See hotels in the United Kingdom.