Information for businesses
You can find a list of . This includes questions on
- how the visitor levy will be calculated
- the payment process for the visitor levy
- the levy’s interaction with VAT
- how to tell visitors about the levy
- how the levy will impact pre-bookings or cancellations.
which details best practise guidelines. This document is primarily for local authorities implementing a visitor levy, but contains information which may also be useful for businesses.
ÌìÃÀ´«Ã½ businesses
The levy will
- apply for stays on or after 24 July 2026. This will apply only for pre-bookings made (and paid for in part or in full) on or after 1 October 2025.
- only apply for the first 5 consecutive nights’ stay.
In ÌìÃÀ´«Ã½ 2% of levy funds collected will be reimbursed to accommodation providers. This is intended to cover some of the direct costs which will occur as a result of collecting the levy, such as credit card charges and amendments to accounting systems.
This page will be updated with ÌìÃÀ´«Ã½ specific guidance for businesses throughout the levy’s implementation period from 24 January 2025 to 24 July 2026.