Simon Smith | Manager, Operations and Destination Engagement | 31 May 2019

While best efforts have been made to verify the accuracy of the information on 31 May 2019, the information displayed should be used as guidance only.

 

Although no destinations currently charge a tourist tax, city councils in England and Scotland have discussed proposals to implement a tax, should the respective national Government allow this.

England and Wales

The Local Government Association is researching whether councils should be given the authority to decide on whether to implement a tax. The following councils have expressed an interest in implementing a tourist tax (potentially between £1 and £2 per person per night):

  • Bath
  • Birmingham (only for the period of the 2022 Commonwealth Games)
  • Cambridge
  • Cornwall
  • Liverpool
  • London
  • Oxford

Scotland

Edinburgh City Council has approved the proposal for a tourist tax, known as a Transient Visitor Levy (TVL), subject to national Government allowing local governments the authority to implement.

Proposal below is for all types of accommodation except campsites.

Euro conversion on 31 May 2019 for comparative purposes.

 Proposal £ (€) per person, per night Exempt
Edinburgh
(max 7 nights)
 2.00 (2.26) To be confirmed whether children and another persons are to be exempt.

The national Government is currently reviewing the results of a consultation to a nationwide Transient Visitor Levy (TVL) (information here). Our current understanding of legislative process suggests that the earliest implementation date would be in Q4 2020. Current Parliamentary session ends in Q1 2021.

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