and related articles

Here is a sample of recent and older related articles on tourism levies:

BBC Wales  24 May 2022 reported on the Wales Tourism Alliance’s concerns relating to the introduction of an adoptive power to be granted to local authorities to impose a local tourism tax:

Wales Parliament research department, 19 May 2022 Local Tourism Tax in Wales your questions answered, is a useful back ground brief on the new powers being introduced with effect April 2023 in Wales, the introduction of the powers and the introduction of a functioning local tax system are not necessarily the same thing:

The Local Government Chronical 22 January 2021 reports that the LGA’s Culture, Tourism and Sports Board voted to reverse its position held since 2017 in support of lobbying to seek power to impose local tourism tax/levies. The rational being that such taxes were not appropriate or indeed harmful during a period of post covid recovery.  The article also summaries the state of play regarding recent and onging moves to impose local tourism taxes across the UK:

Tourism levy lobbying halted amid fears new tax would hurt recovery

Radio Ex reported on on 14 September 2020 that, “a ‘tourism tax’ to help protect Teignbridge’s coastal areas and make sure facilities keep pace with high visitor numbers could be introduced in time for this summer”. “Teignbridge District Council is consulting on an idea to ask all guests staying in accommodation within a mile of the Teignbridge coast to (voluntarily) pay an extra £1 per night, per room”:

LGA briefing note August 2020 on local tourism taxes gives an excellent overview of the issues for local government:

Click to access 2020-lga-tourism-tax-briefing_02.pdf

The Municipal Journal 24 February 2020 reports on research conducted by the LGA (Culture, Tourism and Sports board) that indicates that over 50% of the public (surveyed) would support a tourism tax:

Evening Standard 2 December 2020 reports on the removal of VAT refunds for oversea visitors, calling it a deeply damaging tourism tax. The arguments for and against charging overseas visitors VAT add a further complexity to the arguments for and against charging any other form of “tourism tax”.

The Scottish Government September 2019.  Consultation on the Principles of a Local Discretionary Transient Visitor Levy or Tourism Tax (closing 2 December 2019). Beyond being a consultative document it contains a useful  comparative data table and other background information that may assist the debate elsewhere:

The Caterer 29 May 2019.  Tourist taxes should be “treated with caution” and would require a significant cut in the rate of VAT paid by hotels, according to the All-Party Parliamentary Group for Hospitality:

Travel + Leisure 30 April 2019. New Zealand’s soon to be introduced levy to be charged on arrival will in part be used to tackle the impacts of  overtourism.  Ministers say that “Projects funded by the IVL will contribute to the long-term sustainability of tourism here, by protecting and enhancing our natural environment, upholding New Zealand’s reputation as a world class experience and addressing the way vital tourism infrastructure is funded”:

BBC News 7 February 2019.  Edinburgh ‘tourist tax’ backed by council.  Edinburgh Council approved proposals to recommend a tourism tax to the Scottish Government, Meanwhile, last month’s a deal with the Scottish Greens on the budget bill included an agreement to “consult, in 2019, on the principles of a locally determined tourist tax, prior to introducing legislation to permit local authorities to introduce a transient visitor levy”: 5 Feb 2019  An inquiry into cultural investment in cities has called for a UK-wide review of the benefits of a tourism tax. The Cultural Cities Inquiry has said a tourist levy could make a significant impact on investment in culture in the context of widespread Government budget cuts:

BBC News 31 January 2019. The Scottish government’s budget has passed a key Holyrood vote after the SNP struck a deal with the Greens. Budget proposals include the introduction of Legislation to allow councils to set a local “tourism tax”.  Later articles  clarify that this is an agreement to consult with a view to introducing legislation, dependant presumably on the outcome:

Edinburgh City Council 29 January 2019.  The Council will recommend its proposal to Ministers and MSPs for consideration, subject to approval from elected members at a meeting of the Full Council  on Thursday 7 February. The Scottish Capital would become the first Local Authority in the UK to introduce such a scheme, if the Council gets the power.  The article contains links to the Council report and that in turn contains further links to studies etc. :

Travel GBI 12 November 2018 the Scottish Tourism Alliance and UK Hospitality have called for the City of Edinburgh Council’s consultation into a ‘transient visitor levy’ to be closed at the earliest opportunity, claiming that the consultation is not fit for purpose:

ITV Reports 4 November 2018 A poll of more than 1,000 UK holidaymakers to mark the start of trade show World Travel Market in London found that 45% believe the UK should respond with its own tax:

Hotel Scotland Magazine 17 October 2018 reacts negatively to Edinburgh City Council’s consultation on a proposed Transient Visitor Levy (TVL) and the allegedly flawed local resident survey that supports the case for such a move:

The Mail Online 1 October 2018 reports on the Scottish Government’s decision to consult on “tourism taxes”.  The move welcomed by the Scottish Tourism Alliance is seen as a potential counter to Edinburgh City Council’s ongoing consultation on the same issue:

The Independent 25 June 2018, New Zealand introduce a $35 /£18 international visitor conservation and tourism levy to be implemented by October 2019.  There is considerable debate around the similarities with the UK’s air passenger duty, however, unlike APD the New Zealand approach does appear, for the time being at least, to genuinely ring fence the funds raised for conservation and the development of tourism infrastructure:

and the New Zealand Government’s  paper setting out the rational recommending the move can be accessed at:

The Times 18 April 2018. The Lake District pound which will be launched on 1 May aims to raise funds for two Lake District charities when tourist take them home as mementos of their holiday.  This is one of a number of voluntary approaches to raising funds from visitors:

Welsh Government note 7 March 2018. Colleagues from from the Welsh Treasury provide a helpful note on four proposed,  potential new areas for taxation, including tourism within Wales.  The note indicates that, “……the Welsh Government will explore ways in which local authorities could be given permissive powers to develop and implement a local tourism tax.  There are significant policy issues which require further exploration and consideration before any local permissive powers could be introduced, including, but not limited to, the overall level of taxation on the tourism sector – in particular VAT. This will consequently be a longer term, deliberative piece of work to be carried out over the coming years, and in collaboration with local government, the industry and other interested parties”.  See the full note with links to the Welsh Government’s developing new taxes page and 2 associated BBC articles at:

BBC Regional News  27 Feb 2018.  Liverpool should seek to pilot a hotel bed tax to support culture and tourism in the city, a report has recommended. Liverpool City Region metro mayor Steve Rotheram put Liverpool forward a a test bed for a tourism levy as part of the City Deal process:

The Herald 1 Feb 2018 .  Edinburgh host a major conference that debates major issue including over tourism and the City Council’s plans for a potential tourism levy: Edinburgh in over-tourism warning as visitor levy looms

The Guardian 20 Dec 2017. Birmingham are proposing to introduce a hotel tax in order to support of the delivery of the Common Wealth Games in 2022:

Notes  from Jan 2017 on London and other levy proposals can be accessed at:

The Guardian 8 Feb 2017, “As Bath, Edinburgh and London consider a tourist tax, we talk to independent accommodation ventures about the idea”:

Hotel Scotland 19 July 2017, “The debate around whether or not a tourist tax, also known as a ‘bed levy’, should be introduced here has been ongoing for more than a decade, mainly in Edinburgh but more recently in Aberdeen and the Highlands – and it shows no sign of going away”:

Love updated 8 June 2017, “Tourist tax in Europe: what you will pay in Spain, Italy and other hotspots”:

The telegraph  10 Jan 2017, “Bath could become the first UK city to impose a tourist tax on overnight visitors. Charles Gerrish, a Conservative councillor, told BBC Radio Bristol that the local authority is considering the introduction of a “tourist bed tax”, to be paid by all those staying in a hotel or b&b, to help offset the £37m of cuts it is facing over the next five years”:

The Guardian 25 Aug 2016 discusses the  widely adopted practice of adding a local taxes which are not generally included in package deals in an article entitled: Taxing tourists: beware the extra charges that can make your hotel more costly. The article points out that City tax imposed on hotel stays in Europe, including in Paris, Berlin and Rome, could potentially add up to £6 per person per night to your bill:

Birmingham Post 28 Oct 2011 – updated May 2013, ” A tourism bed tax could be introduced in Birmingham to help fund a huge investment programme in the city’s cultural sector”:

BBC News 25 May 2011, ” Hotels in Bristol could be asked to pay a levy that would raise up to £3m to be spent improving tourism. The charge would be introduced under Business Improvement District rules, usually used to improve small retail spaces”: