UK visitor levies: Scotland, Wales and England

Until July 2026 there was no legal tourist tax anywhere in the UK. Now Scotland and Wales have laws that let councils charge one, Edinburgh is collecting, and England's mayors are getting the power next. Here is where each part of the UK stands.

Scotland: councils choose, as a percentage (and soon flat rates)

The Visitor Levy (Scotland) Act 2024 lets each Scottish council charge a levy on paid overnight stays after consulting and giving at least 18 months' notice. Under the 2024 Act the levy had to be a percentage of the accommodation price; the Visitor Levy (Amendment) (Scotland) Act 2026 (Royal Assent 21 May 2026) also allows a fixed amount per room or per night, or tiered amounts, with maximums set by Scottish Ministers.

Five schemes are agreed: Edinburgh (5%, first 5 nights, live since 24 July 2026), Glasgow (5%, every night, from 25 January 2027), Aberdeen (7%, from 1 April 2027), Stirling (3%, from 14 June 2027) and West Dunbartonshire (5%, from 1 July 2027). The national exemptions are the same everywhere: people for whom the accommodation is their only home, Gypsy and Traveller sites, and refunds for people on disability benefits.

Others are still consulting, using the new flat-rate option:

• Highland: a draft of £5 per room per night for hotels, B&Bs and holiday lets and £2 for hostels and campsites, charged nine months a year (not December to February). Consultation from 7 September 2026, decision expected December 2026, so mid-2028 at the earliest. Highland Council
• Argyll and Bute: consulting until 5 October 2026 on a flat amount per room per night. Argyll and Bute Council
• Perth and Kinross: consulting until 11 November 2026 on fixed-rate options. Perth and Kinross Council

Wales: a national flat rate, councils choose whether to charge

The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (Royal Assent 18 September 2025) sets the same rates everywhere: £1.30 per person per night in hotels, B&Bs, self-catering, holiday lets and caravans, and 75p per adult in shared hostel rooms and on tent pitches (under-18s free at that rate). Bookings of 32 nights or more are exempt. Councils decide whether to use it, and can only start on 1 April or 1 October.

Cardiff is the first: stays from 1 April 2027, charged on bookings made from 28 September 2026. Conwy deferred its decision and Gwynedd delayed one in September 2026; Anglesey decided against. Every visitor accommodation provider in Wales must also join a new national register, whether or not their council charges: see registering in Wales.

England: mayors get the power, but not yet

There is still no legal tourist tax in England. On 10 September 2026 the government confirmed that mayors and strategic authorities will be able to charge an overnight visitor levy as a percentage of the room price, but it needs a new Act of Parliament first. What's decided for England so far.

The charges visitors do meet in Manchester (£1 plus VAT per room per night) and Liverpool (£2 per room per night) are not taxes: the cities' larger hotels voted to add them through Accommodation Business Improvement Districts.

Northern Ireland

We found no visitor levy in force or proposed by law in Northern Ireland.