Selected destination(s) that have implemented a levy affecting visitors staying overnight in commercial accommodation:

Manchester – £1 per room, per night (excluding VAT) applicable to visitors staying in accommodation part of the ABID. 78 properties (mainly within the A57 (M) ring road) currently meet this criteria.

Liverpool (from 1 June 2025) – £2 per room, per night (excluding VAT) applicable to visitors staying in accommodation part of the ABID. 83 properties currently meet this criteria. For the first year, a 10% discount applies for existing bookings. 

The Senedd (the Welsh Assembly) has voted to give local councils in Wales the right to impose an overnight tax per person of £1.30 for those staying in hotels; BBC report here. None have yet put in place concrete plans to do so.

The earliest a visitor levy could be introduced by any local authority is in 2027. The results of 2026 elections will also be material, with opposition parties promising to review or repeal.

The levy would be payable by visitors staying overnight in commercial accommodation. Where a local authority decides to implement, the initial proposed amount set nationally would be:

• £0.75 per person per night (excluding VAT) for those staying at campsites (pitches) and hostels.
• £1.30 per person per night (excluding VAT) for those staying in all other visitor accommodation types.

Variation may be possible subject to national approval.

Further information on the Visitor Levy

Visitor Levy (accommodation)

The Visitor Levy (Scotland) Act was passed by the Scottish Parliament in May 2024 and commenced in September 2024. The legislation allows local authorities (councils) in Scotland the discretion to implement a visitor levy on stays in ‘overnight accommodation’ if they choose to. Local authorities deciding to implement must publicly consult and an 18 month implementation period is required before introduction. As a result, the earliest a visitor will pay the levy is on stays from 24 July 2026 in Edinburgh.

Key points

• The levy amount is calculated as a percentage rate of room cost (excluding VAT), but the calculated levy amount is subject to VAT (20%) when staying in VAT registered properties.
• The percentage rate must be the same across different types of accommodation (e.g. hotels and short-term lets). However, different percentage rates can be set for different areas within the local authority’s area.
• National exemption applies for a disabled person receiving certain UK disability benefits (para 13.1(ga)).
• Local authorities can decide to introduce a cap on the number of nights stayed after which the levy is not applicable.

Further information:

Presentation from Scottish Government at ETOA event in Edinburgh on 20 September 2024.

Guidance for local authorities published by Visit Scotland (includes information on which local authorities are discussing implementation)

Council(s) that have decided to implement a Visitor Levy

Councils that have currently proposed to implement a Visitor Levy 

Scotland Cruise Ship levy

The Scottish Government launched a public consultation on 27 February 2025 on a potential cruise ship levy which if approved would allow local authorities the discretion to implement (separate to the Visitor Levy).

The public consultation closes on 30 May 2025.