uk seaside destination reflecting how travel hotels guesthouses and holiday lets could be affected by the potential UK visitor levy

In 2025, “tourist tax UK” is no longer just a rumour. Scotland and Wales have already passed visitor levy laws, and the UK government has confirmed plans to give mayors in England new powers to introduce an overnight visitor levy on hotels, guesthouses and holiday lets.

NB: This is an article from Chekin

Subscribe to our weekly newsletter and stay up to date

However, there is no single nationwide tourist tax in force across the whole UK, and many details for England are still being designed.

Tourist tax UK: current status in 2025

Is there a UK-wide tourist tax already? No. There is no single, unified tourist tax that applies everywhere in the UK.

Instead, the situation is:

  • Scotland – A Visitor Levy Act is already in place. Councils can choose to introduce a levy on overnight stays in paid accommodation, including hotels and holiday cottages. Edinburgh will be the first city to apply it, with implementation phased in from 2025–2026.
  • Wales – Visitor levy legislation has become law. Councils will be able to charge a per-person, per-night levy on visitor accommodation, with the earliest start date from April 2027. Proposed rates are around £1.30 per person per night for most accommodation and £0.75 for campsites and hostels.
  • England – The UK government has confirmed it will give Mayoral Strategic Authorities the power to create local overnight visitor levies, but this is currently under consultation and no start dates or exact rates have been set yet.

So when people search for “tourist tax UK”, they are really looking at a patchwork of local visitor levies, some already agreed (Scotland, Wales), others still in design (England).

What has actually been decided for England?

For England, the key development is the Overnight Visitor Levy consultation, published in November 2025. It confirms that:

  • The government is giving Mayoral Strategic Authorities the power to create local overnight visitor levies on short-term accommodation.
  • The consultation runs until 18 February 2026 and asks for views on:
    • Which types of accommodation should be included
    • Whether the levy should be a flat amount per night or a percentage of the room price
    • How exemptions should work
    • How revenue should be used locally.

The power is confirmed, but each mayor will decide:

  • Whether to introduce a tourist tax at all
  • The precise rate and model for their city or region
  • The timeline for implementation

Read the full article at Chekin