Open consultation

Overnight visitor levy in England

• From: Ministry of Housing, Communities and Local Government and HM Treasury
• Published: 26 November 2025

Applies to England

Summary

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

This consultation closes at
11:59pm on 18 February 2026

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

Overnight visitor levy in England

PDF, 559 KB, 72 pages

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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

Published 26 November 2025