Manchester: City Visitor Charge
£1 plus VAT per room per night at larger city-centre hotels, since April 2023.
- Status
- In force
- Current rates since
- 1 April 2023
- Nights charged
- Every night (no cap)
- Children
- No age exemption
- Currency
- GBP
How the Manchester tax works
Manchester's City Visitor Charge was England's first tourist charge. It is not a council tax: England's councils have no power to charge one. Instead, the city-centre hotels voted to create an Accommodation Business Improvement District (BID), which adds £1 (plus VAT) per room per night to guests' bills from 1 April 2023, for five years.
It applies at hotels and short-stay serviced apartments with a rateable value of £75,000 or more in the city centre and the nearby part of Salford. The money pays for marketing, events and conferences in the quieter months, a guest welcome and street cleaning.
Rates
| Where you stay | Tax |
|---|---|
| Larger hotel or serviced apartment in the city centre (rateable value £75,000+) | £1.20 per room per night £1 plus 20% VAT = £1.20 per room per night. |
Worked example
Example: Two adults share one hotel room in Manchester city centre for 2 nights.
Larger hotel or serviced apartment in the city centre (rateable value £75,000+): £1.20 per room per night. £2.40 in tax.
Who is exempt
- Smaller hotels and serviced apartments (rateable value under £75,000) and places outside the district do not charge it.
- There is no age exemption: it is charged per room.
Who collects it
Your hotel adds it to the bill at check-in and passes it to Manchester Accommodation BID, the hotels' own business improvement district company (not the council).
Not yet confirmed
We couldn't confirm these from an official source, so treat them with care:
- Whether the district will be renewed when its five-year term ends in spring 2028.
Work out your Manchester tax
Sources
Checked on 28 September 2026. Rates change, often at the start of a year or a season: check the official source before you pay or file a return.
- Manchester Accommodation BID
- Visit Manchester: Manchester Accommodation BID (official)
- Manchester Accommodation BID business plan (PDF)
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