Tourist taxes in the United Kingdom

A number of cities in the United Kingdom have introduced, or are in the process of introducing, tourist taxes on accommodation. Several other destinations are also considering introducing such charges in future. Here is the latest information (August 2025).

England

Since April 2023, Manchester has implemented a City Visitor Charge of £1 (plus VAT, where applicable) per room per night for guests, added to accommodation costs. 

Liverpool implemented a ‘City Visitor Charge’ of £2 per room, per night (excluding VAT) from 1 June 2025. 

Scotland 

From 24 July 2026, a 5% fee (plus VAT, where applicable) will be applied to the cost of overnight accommodation in Edinburgh, capped at five nights in a row. Stays from 24 July 2026 booked and paid for (in part or full) on or after 1 October 2025 are subject to the levy. 

From 25 January 2027, Glasgow will levy a 5% charge on overnight accommodation for the full length of a stay in the city. The levy will apply to advance bookings made from January 2026 for stays on or after 25 January 2027.

Other areas of Scotland considering introducing a visitor levy include Aberdeen, Argyll and Bute, and Highlands Council. 

Wales

The Senedd (the Welsh Assembly) has voted to give local councils in Wales the right to impose an overnight tax of £1.30 for guests in hotel accommodation. None have yet put in place concrete plans to do so, and implementation is reported to be unlikely before April 2027. 

The tourist taxes quoted above were correct at time of writing but are subject to change. Please contact us before finalising your trip if you would like more information.