You may heard about a UK tourist tax or hotel tax if you are planning a holiday to UK but unlike some European destinations, the UK does not have one nationwide tourist tax that charged to every visitor.
Instead, accommodation-related visitor levies are being introduced at the local or national-country level when Edinburgh become the first UK city to introduce a city wide visitor levy in July 2026 while Wales has created a framework allowing councils to introduce their own visitor levy from April 2027.
Scotland also has allow their local councils to introduce visitor levies so England has started develop a system that will allow certain strategic authorities to introduce local overnight visitor levies.
This means the amount you pay can depend on where you stay, when you visit and the local rules that apply.
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No, there is no single UK wide tourist tax except for accommodation levy at Edinburgh.
The situation is different across the four parts of the UK.
Part of the UK | Tourist / Visitor Levy |
|---|---|
England | No nationwide tourist tax; local overnight visitor levy powers are being developed |
Scotland | Local councils can introduce a visitor levy |
Wales | Local councils can introduce a visitor levy from April 2027 |
Northern Ireland | No nationwide tourist tax |
So, if you are staying in London, Manchester or Liverpool, you should not assume that the same tourist levy applies as in Edinburgh.
Destination | Tourist Tax / Visitor Levy | Rate |
|---|---|---|
Edinburgh, Scotland | Visitor Levy | 5% of eligible accommodation cost, first 5 nights |
Other Scotland | Local councils can introduce levies | Varies |
Wales | Local councils can introduce Visitor Levy | £0.75 or £1.30 per person/night, depending on accommodation |
England | No nationwide levy currently; local framework being developed | Varies if introduced |
Northern Ireland | No nationwide tourist tax | — |
London | No general tourist tax | — |
Edinburgh is currently most important example for travellers looking for a UK tourist tax when Edinburgh Visitor Levy started to apply for eligible overnight stays from 24 July 2026.
It is a charge of 5% on the cost of paid overnight accommodation, exclude extras such as meals, drinks, parking and transport which apply for maximum of the first five consecutive nights.
The levy applies to accommodation such as hotels, hostels, guest houses, self catering properties, short term lets and certain campsites.
This levy applies to the bookings that have been made and pair for on or after 1 October 2025.
Starts from 24 July 2026 that were booked and paid for before 1 October 2025, are not subject to the levy under Edinburgh scheme.
This means that travellers should not assume that every Edinburgh hotel booking made before the levy started will be charged the extra amount.
The purpose of visitor levies is generally connected to tourism, local services and visitor related infrastructure.
Furthermore, the levy income is being directed towards areas including city operations and infrastructure, cultue and heritage as well as destination and visitor management.
Detail | Edinburgh Visitor Levy |
|---|---|
Rate | 5% |
Starts | 24 July 2026 |
Maximum nights charged | First 5 consecutive nights |
Applied to | Paid overnight accommodation |
Meals & drinks | Not included |
Parking | Not included |
Transport | Not included |
Area | Edinburgh City Council area |
Frequency | Year-round |
Scotland does not have one nationwide tourist tax but the Visitor Levy (Scotland) Act 2024 gives Scottish local authorities the power to introduce a visitor levy in their areas.
But councils must consult with local business, tourism organisations and residents before introduce a scheme.
So, this means that the rules can vary between Scottish destinations.
As Edinburgh has become the first Scottish council to implement a visitor levy, with its 5% scheme starting in July 2026.
If you are travelling to another Scottish city or destination, check the local council's latest visitor levy information rather than assuming Edinburgh's 5% rate applies everywhere.
Wales has introduced legislation allowing local authorities to charge a Visitor Levy on overnight stays and Visitor Accommodation (Register and Levy) Etc (wales) Act 2025 gives Welsh councils the option to introduce a levy after consulation.
The earlies a council can introduce the levy is 1 April 2027.
However, this does not mean that every place in Wales will automatically charge tourists from that date because each local authority decided whether to introduce a visitor levy after consultation.
This visitor levy revenue can be used by local authorities to support sustainable tourism and tourism related facilities and services.
This is a rates apply where a local authority has introduced the levy:
Accommodation | Levy Rate |
|---|---|
Hostels and campsites at the lower rate | £0.75 per person per night |
Other qualifying accommodation | £1.30 per person per night |
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There is currently no general London-wide tourist tax that same with Edinburgh 5% visitor levy.
Hotel prices in London can include VAT and other charges but these are not the same thing as a separate tourist tax.
So, if your hotel price already includes VAT, you should not treat that VAT as a separate London tourist tax.
Where a local visitor levy applies, the charge is generally connected to an eligible overnight stay.
For example, Edinburgh's levy applies to paid overnight accommodation within the city council area.
In Wales, the visitor levy is structured as a tax on visitor accommodation providers, who collect and account for it when a local authority has introduced the levy.
As a traveller, you may therefore see the levy:
For Singapore travellers, the main thing to remember is that there is no single UK tourist tax that applies to every hotel stay.
If you are visiting London, Manchester, Birmingham or other destinations in England, there is currently no nationwide accommodation tourist tax.
If you are visiting Edinburgh, however, a 5% visitor levy applies to eligible stays from 24 July 2026, subject to the scheme's booking-date rules and five-night limit.
If you are travelling around Scotland or Wales, check each destination because local visitor levy schemes can differ.
