Overnight Visitor Levy consultation

Closes 18 Feb 2026

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Levy rates

The following questions relate to Chapter 5.

8. Do you agree that a levy should be set as a percentage of accommodation costs?
9. How should a percentage-based levy be applied to inclusive packages where accommodation is only part of the total cost (for example, packages that include meals, entertainment, or transport)?
10. Do you agree that Mayors and other local leaders should have the flexibility to set levy rates locally? Please describe any factors that should be considered in setting a rate.
11. Should the government put in place a cap on the maximum tax rate? If so, at what level should a cap be set? Please provide evidence in support of your views.
12. Should the government put in place a limit on the maximum number of consecutive nights to which a levy applies? If so, at what level should that limit be set? Please provide evidence in support of your views.
13. Are there any other flexibilities or safeguards that should be built into the rate-setting framework?
14. Should Mayors and other local leaders have powers to vary the rate for different types of accommodation, including short term lets?
15. Do you agree that Mayors should have the flexibility to decide whether the levy applies to different constituent authorities within their region?
16. Should Mayors and other local leaders be able to vary the application of a levy in their areas based on, for example, seasonality? Please provide details of any other flexibilities that should be considered.