Visitor Levy: VAT
Commons · Question 28446 · Tabled 9 Sep 2026 · Treasury · Official record
Answered 17 Sep 2026
Question
Asked by David Simmonds
To ask the Chancellor of the Exchequer, whether VAT is charged by HMRC on the overnight visitor levy set by councils in (a) Wales and (b) Scotland.
Answer
Answered by James Murray, 17 Sep 2026
Under UK VAT law, VAT is charged on the full amount paid by a customer for the goods or services they are purchasing. Therefore, where an overnight visitor levy forms part of the consideration paid for accommodation, VAT is charged on the total amount pai...