Written question asked by David Simmonds (Conservative) on Wednesday, 9 September 2026, in the House of Commons. It was due for an answer on Friday, 11 September 2026. It was answered by James Murray (Labour) on Thursday, 17 September 2026 on behalf of the Treasury.

Visitor Levy: VAT

Question: 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: 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 paid, including the levy.

Secondary information

Type: Written question
Reference: 28446
Session: 2026-27
Subjects: Wales Scotland VAT Visitor levy
Link: View this Written question on www.parliament.uk

Visitor Levy: VAT

Secondary information

Librarians' tools