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28 March 2024 | Cambridge has proposed implementing a tourist tax on overnight visitors from 1 January 2025. This is subject to approval by businesses part of the Accommodation BID. Vote is planned for June/July 2024. Further information here.

Manchester is the only destination in the UK that currently levies a tourist tax on visitors directly.

The national Governments of Scotland and Wales have proposed to pass legislation to allow local authorities the discretion to implement should they choose to. Subject to Parliamentary approval, it is currently expected that the earliest a visitor would pay the levy in Scotland is early 2026 and in Wales 2027.

England

Manchester – £1 per room, per night (excluding VAT) applicable to visitors staying in accommodation establishments with a ratable value of at least £75,000. Known as the ‘City Visitor Charge’ 74 properties (mainly within the A57 (M) ring road) currently meet this criteria (list of properties here). Further information on the levy can be found here.

Wales

The national government has proposed to pass legislation to allow local authorities the discretion to implement a visitor levy should they choose to. It is intended for the visitor levy to be applicable to visitors staying in commercially-let accommodation subject to approval by the Welsh Parliament (Senedd).

Consultation ended in December 2022 and a Bill is currently expected to be introduced to the Senedd in autumn 2024. Due to legislative process, the Welsh Government estimate that (if the Bill is passed) the earliest a visitor levy will be in place in any authority in Wales is in 2027. Further information can be found here.

Scotland

The Visitor Levy Bill, originally intended to be introduced in 2020 following consultation, was introduced to the Scottish Parliament in May 2023. The Bill proposes to allow local authorities the discretion to implement a visitor levy should they choose to.

The Bill (as introduced) intends for the levy to be applicable to visitors staying in ‘overnight accommodation’ and the rate calculated as a percentage of the cost of stay. Further information can be found in Part 2 of the Visitor Levy Bill (May 2023). Please note the Bill is subject to Parliamentary approval and the rate calculation is not yet confirmed, as well as whether any exemptions may apply. Also, in October 2023 the Scottish Government announced their intention for a ‘cruise ship levy’ which may be added to the Visitor Levy Bill at a later date.

The Bill is currently being examined by the Local Government, Housing and Parliament committee. On 31 October 2023, ETOA provided evidence to this committee on our research of tourism taxes in Europe. Should the various stages be completed as expected, the Bill will be voted on late spring 2024 and if the Bill passes, Royal assent would follow a month later. Thereafter, local authorities electing to implement the levy must consult locally. Once that consultation ends, there would be 18 months prior to full implementation. Therefore, it is currently expected that the earliest a visitor would pay the levy would be in early 2026.

The surrounding debate remains complex. Will wild camping (legal in Scotland) see a surge as organised campsites are to be subject to the levy? Should access be charged to manage volume on the North Coast 500 where traffic conditions can be highly problematic? We are in contact with the Government Visitor Levy team and Parliamentary officials and will publish updates on this page.

 

While best efforts have been made to verify the accuracy of the information, the information displayed should be used as guidance only.

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