OpenConsultation consultationoutcome

OvernightVisitor visitor levy in England

From:
Ministry of Housing, Communities and Local Government and HM Treasury
PublishedPublished:
26 November 2025
Last updated:
10 September 2026 — See all updates

Applies to England

This consultation has concluded

Read the full outcome

Visitor levy in England: government response

PDF, 351 KB, 35 pages

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Detail of outcome

This publication sets out the government’s response to the consultation on a Visitor Levy in England.

It summarises the views submitted by strategic and local authorities, businesses, visitor economy representatives and members of the public, and explains the government’s decisions on the design and implementation of the levy.

It also outlines the next steps for introducing the levy, including arrangements for local implementation and revenue use.

Original consultation

Summary

This consultation seeks views on the design of a new Mayoral power to create visitor levies on overnight stays in England.

This consultation closesran atfrom
to

Consultation description

The government is giving Mayoral Strategic Authorities in England the power to create local overnight visitor levies.

We are seeking views on the design of the new power including: 

  • whether Foundation Strategic Authorities should also have the power to create overnight visitor levies
  • how any revenues collected should be used
  • the types of accommodation that will and will not be included
  • how levy rates should be calculated and the powers Strategic Authorities have to change them
  • what Strategic Authorities need to do to introduce a levy and to change it​
  • liability for the levy and how this will be assessed
  • the administrative framework for overnight visitor levies, including options to minimise regulatory requirements
  • equalities impacts​

Documents

OvernightVisitor visitor levy in England

PDF, 559 KB, 72 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email alternativeformats@communities.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ways to respond

Respond online

or

Email to:

OVLconsultation@communities.gov.uk

Write to:

Local Government Finance
Ministry of Housing, Communities and Local Government
Fry Building
2 Marsham Street
London
SW1P 4DF

Updates to this page

Published 26 November 2025
Last updated 10 September 2026 — Show all updates

  1. Government response to the consultation added.

  2. First published.

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