In the Edinburgh hotel market, revenue per available room in July was up by 32.3% on the same month of last year at £86.84, according to the survey published yesterday by accountancy firm BDO.
The Scottish capital recorded the highest revenue per available room anywhere in the UK outside central London.
Revenue per available room, or rooms yield, is calculated by multiplying occupancy by the average room rate achieved.
BDO attributed much of the year-on-year rise in overall rooms yield for Scottish hotels to an improvement in the leisure market.
The accountancy firm, which surveys a broad range of three and four-star properties, highlighted in particular strong revenue and occupancy figures at hotels in Edinburgh and also Inverness as evidence of an improved leisure market.
Alastair Rae, a BDO partner who specialises in the property, leisure and hospitality sector, highlighted the boost to the Scottish capital in July from the Edinburgh International Fashion Festival and the Edinburgh Jazz & Blues Festival.
In Edinburgh, hotel occupancy came in at 90.9% in July, up from 81% in the same month of last year.
Overall revenue per available room in the Scottish hotel sector came in at £64.97 in July, up by 16.8% on the figure of £55.64 for the same month of last year. In England, outside London, revenue per available room in July was up by 2.4% year-on-year at £45.22. Wales recorded a 0.2% year-on-year rise in rooms yield to £38.68.
And occupancy in Scotland, overall, came in at 85.2% in July, well ahead of the 79.4% rate achieved in the same month of last year.
Inverness achieved an 8.3% year-on-year rise in revenue per available room in July to £67.62. And its occupancy rate came in at 90.4%, up from 84% in the same month of last year.
Mr Rae said: "The increase in revenue in Edinburgh by a creditable 32.3% in July, coupled with an increase in occupancy, shows just how (strongly) the sector has performed in the city. July sees the start of the festival season in the capital, with the jazz and fashion festivals contributing to the positive figures.
"Meanwhile, Inverness revenue rose by 8.3%... showing that the tourist market has returned to Scotland."
Aberdeen, which has been relatively unscathed by the economic downturn as a result of the buoyancy of the oil and gas sector, recorded a 22.7% year-on-year leap in rooms yield to £73.12 in July.
The overall occupancy rate for hotels in the Granite City came in at 83.5% in July, up from 80.1% in the same month of last year.
The Glasgow hotel sector, which is influenced heavily by the timing of events and conferences, recorded a 1.9% year-on-year dip in rooms yield to £48.79 in July. This dip occurred even though occupancy, at 84% in July, was up from 82.6% in the same month of last year.
Summing up the findings of BDO's latest Scottish hotels survey, Mr Rae said: "These figures are very positive overall and, given that we have had several months of improving revenue and occupancy, would tend to support the view being aired that the sector is returning to its pre-recession performance."
He added: "While some of the figures are now higher than July 2007, when Edinburgh revenue figures were £81.69, it should be remembered that inflation and rising wage and operating costs will have reduced the benefit of current higher revenue figures.
"Nevertheless, the good news is that the data seem to be pointing in the right direction."