Overview

• The levy applies a 7% surcharge to overnight stays in hotels, B&Bs, hostels, self-catering units, campsites and caravan parks from April 2027.
• Based on an average £70 room rate, visitors can expect to pay an extra £4.90 per night, generating up to £6.8 million for the city each year.
• Revenues will support leisure and business tourism projects, a dedicated business events fund and a Culture & Events Subvention Fund for major conferences and festivals.
• Exemptions include stays on cruise ships and in motor homes as well as overnight medical visits, asylum seekers and guests receiving benefit payments.
• Local hoteliers and small-business representatives warn the premium may deter visitors and urge careful management to avoid damage to the sector.