Copyright independent
Scotland's Visitor Levy Act, passed in September 2024, allows councils to tax overnight accommodation, with Edinburgh, Glasgow, and Aberdeen set to introduce levies from 2026 and 2027 respectively. Wales passed legislation in July 2025, enabling councils to implement visitor levies from April 2027 at the earliest, with charges varying by accommodation type and used to maintain local tourism infrastructure. England currently lacks central government power for visitor levies, but cities like Manchester and Liverpool have implemented them through Accommodation Business Improvement Districts (ABIDs) as a workaround. Liverpool's mayor, Steve Rotheram, advocates for expanding the city's ABID levy across all districts to generate significant funds for tourism infrastructure, estimating £17m annually from a five per cent charge. While many English councils and mayors support visitor levies for funding and managing tourism, some hoteliers and trade bodies like UKHospitality oppose them, fearing they will deter visitors and negatively impact businesses.
