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ARTICLE · 23 SEPTEMBER 2026

Visitor Levy — Overnight Success?

Weightmans LLP
Weightmans LLP
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Weightmans LLP

Weightmans LLP

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New discretionary powers for mayors and local leaders to introduce visitor levies have sparked controversy in the UK hospitality sector. With Manchester, Liverpool, and Edinburgh already implementing accommodation taxes ranging from £1 to 5% per night, the industry faces questions about whether these charges support local regeneration or place unsustainable burdens on an already heavily-taxed sector. As more cities consider following suit, the debate intensifies over balancing municipal revenue needs a

United KingdomGovernment, Public Sector
Peter Styles
Peter Styles
Ben Mackenzie
Ben Mackenzie

New discretionary powers for mayors and local leaders to introduce visitor levies have created sector controversy. Has the charge worked in pilot locations or has the ‘tourist tax’ outstayed its welcome?

While legal challenges postpone wider government devolution plans, the proposal for local strategic authorities to have the power to introduce local accommodation levies has had a decidedly mixed reception.

At present there are few revenue levers to pull, and so the chance to add up to 5% onto hotel and other types of accommodation is tempting. However, the UK hospitality sector is already one of the most heavily taxed in the developed world. Unless someone oddly orders a take-away salad (zero VAT), there is little escape from an across-the-board 20% tax on beds, food and beverages.

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