What is a Tourist Tax/Levy?

This is a small extra charge added to the cost of staying overnight in paid accommodation.  The UK Government and local authorities are increasingly implementing such levies, normally collected per person, per night.  These charges aim to generate funds to invest in local facilities and services helping to attract more visitors and improve local tourism.

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England 

Ireland

Northern Ireland

Wales

Scotland

England

Manchester has a visitor Levy launched on 1st April 2023 for Hotels and Serviced apartments in Manchester city centre and a small part of Salford.  This is only applicable for those with a rateable value of £75,000 or more.  The levy (£1/night) is payable by the business to the local accommodation BID (Business Improvement District). Click here for more information.

Liverpool also has a visitor levy launched on 1st April 2023 for Hotels and Serviced apartments in the city of Liverpool.  This is only applicable for those with a rateable value of £45,000 or more with a cap of £50,000 per property.  The levy (£2/night) will increase yearly and is payable by the Guest direct to the Hotel or serviced apartment owner, and has been introduced and managed by the local BID (Business Improvement District). Click here for more information.

Ireland

No current visitor levies.

Northern Ireland

No current visitor levies.

Wales

From 1st April 2027 a visitor levy may be introduced in parts of Wales.  The decision to implement a Visitor levy will be decided by each local authority.

All Hosts:

• From Autumn 2026 all visitor accommodation providers in Wales must register on a national accommodation register

Hosts where there is a levy to be implemented by the local authority:

• The levy will apply for any bookings up to 31 nights in length.
• The proposed charges will be 75p per person per night for campsite pitches or shared rooms (hostels or dormitories), and £1.30 per person per night for all other types of visitor accommodation.
• As a Host you will be responsible for paying the levy.
• Host will be able to use the Welsh Revenue Authority's online service to file returns and pay the levy.

For more detailed information visit the Welsh Government website.

Scotland

All Scottish local authorities can now charge a visitor levy on overnight.  Some local councils have already implemented or agreed to implement this levy, others have rejected the scheme.

Edinburgh is the first council to launch their visitor levy: 

• From 24th July 2026, all paid overnight stays in Edinburgh will be subject to an extra charge of 5% on top of the accommodation cost.  
• The levy only applies to the first 5 nights of any stay.
• Stays on or after 24 July 2026 that were booked and paid for (in part or full) before 1 October 2025 will not be subject to the levy. 
• As the Host you will need to collect the charge from your Guests and pass it on to the Council.
• You will also be responsible for reporting the levy to the Council.

For more detailed information visit the Edinburgh Council website.

Glasgow has agreed to introduce a visitor levy for the city. 

• From 25th January 2027 all paid overnight stays in Glasgow will be subject to an additional 5% charge and will apply for the entire duration of the stay.
• Advance bookings made before 25th January 2026 will not be subject to the levy.
• As the Host you will be responsible for registering your Digs, and submitting levy returns and making payments every quarter.
• The local council is in the process of designing a portal for Host's use for registering and reporting levy details.

For more detailed information visit the Glasgow Council website.

Aberdeen has approved a 7% visitor levy.  The earliest implementation date is 1st April 2027, subject to public consultation feedback.

For more detailed information visit the Aberdeen Council website. 

This information is correct to the best of our knowledge as at 17th November 2025. Please check links provided for the latest information. 

If you have any questions please visit our Help Centre  

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