Measure
A consultation has been announced to assess whether a visitor levy, which could be similar to the one already in place in Scotland, could be charged on overnight accommodation for visitors to English towns and cities.
Under the proposed measure, where a levy is passed on to visitors, this will form part of the taxable base of the supply from a VAT perspective.
Visitors to certain English towns and cities. Hoteliers and other accommodation providers.
The consultation is open until 18 February 2026.
The proposed measures are designed to raise revenue in a similar way to taxes collected in other major cities.