September 2023 | In October, the Scottish Parliament will resume the committee stage to review consultation outcomes, receive expert evidence and examine the visitor levy bill. If the bill is passed, the tax could be in operation from early 2026. More information below.
While best efforts have been made to verify the accuracy of the information, the information displayed should be used as guidance only.
Manchester is the only destination in the UK that currently levy a tourist tax. However, the national Governments in Scotland and Wales have proposed to pass legislation to allow local authorities the discretion to implement should they choose to.
England and Wales
£1 per room, per night (excluding VAT) staying in accommodation establishments with a ratable value over £75,000. 74 properties (mainly within the A57 (M) ring road) meet this criteria (list of properties here). Further information on the levy can be found here.
The national government has proposed to pass legislation to allow local authorities the discretion to implement a visitor levy should they choose to. Public consultation ended in December 2022, and a Bill is currently being prepared for Welsh Parliament to vote on. Updates on implementation including timeline will be added to this page. Further information can be found here.
The visitor levy bill, originally intended to be introduced in 2020, has re-started its legislative progress. In October 2023 it will be subject to Parliamentary scrutiny via committee. Should the various stages be completed as expected, the bill will be voted on late spring 2024. If it 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, the earliest a visitor would pay the levy is some time early 2026. It is not yet clear whether the levy will be a percentage, flat rate or a combination, nor what exemptions might apply.
The surrounding debate remains complex. Will wild camping (legal in Scotland) see a surge as organised campsites will be subject to the levy? Should access be charged to manage volume on the North Coast 500 where traffic conditions can be highly problematic? Should cruise passengers pay? For the private rental sector, already concerned about forthcoming mandatory registration, a levy might put more owners above the voluntary VAT registration threshold. We are in touch with Parliamentary officials and will publish any updates here.
The city council has approved the proposal below, subject to enabling national legislation. This proposal could change depending on provisions in national legislation yet to be passed.
(all types of accommodation except campsites)
|£ (€) per person, per night||Exempt|
(max 7 nights)
|2.00 (2.35)||To be confirmed|
This content is exclusive to ETOA members
Not a member yet?
The ETOA membership opens invaluable networking opportunities to your business, allows you to gain access to critical insights and information and contributes to the campaign for a better regulatory environment in Europe.
- Connect with the global travel trade
- Stay informed of insights, regulations and changes
- Be supported in shaping the tourism landscape