It appears that the UK is on the verge of a new wave of tourism taxes—usually in the form of a charge on overnight accommodations—similar to those in many other countries.
Edinburgh has taken the lead with the first levy, due to take effect in July 2026; the city expects to take in up to £50 million a year from a 5% surcharge, and says it will use that money to improve parks, fund the city’s festivals and build new social housing.
The Edinburgh tax was made possible by a law passed in the Scottish Parliament earlier this year allowing towns and local councils to impose such taxes; leaders of the Welsh government are preparing to copy the Scottish action. A majority of Scottish councils are already considering levies.
In England, there is still no authority for a tourist tax, but at least one city, Manchester, has created a work-around with a tax on hotels and short-stay apartments that is imposed on the owner of the lodging. The owner is then permitted to charge £1 per room per night as an offset to the payment, so that it is technically not a tax on the visitor.
