英国旅游税的影响（英）2026

Tourism LevyImpacts inEngland EXECUTIVE SUMMARY ECONOMIC IMPACTOF A TOURISMLEVY IN ENGLAND The introduction of an accommodation levy is expected to reduce visitor activity, leading to a contraction in GDP and job losses. Three scenariosare modelled to estimate the impact ofsuch a levy on England’s economy: The VAT on accommodation inEngland is at 20%. A5% chargeto all accommodation bookingsA£2 chargeper guest nightA£2 chargeper room night Effective accommodation taxes inEurope range between 25% and 11%,with tourism taxes usually offset byreduced VAT rates The reduced visitor activity would affect the wider economy in England Taxes under the 5% scenario would decrease tourism demand in 2030 -£2.2B -33,000 -11.9M -3.5M Loss in total GDPlinked to the5% chargescenario Fewer jobslinked to the5% charge scenario Nightsfrom domestic andinternational visitors Visitsfrom domestic andinternational visitors -£101M £907M -£1.8B -£610M Loss in sectoralinvestmentin 5% charge scenario Net tax benefit,accountingfor £1.6 bn in gross receiptsand £688 m in tax erosionfrom reduced activity Tourism spendlinked tothe reduced visitor activity Accommodation spendlinked to the reduced nightsspent Scenario Analysis In this report, we model the impact of introducing an accommodation levy in England through3 distinct scenarios: •Scenario 1considers a 5% levy applied on accommodation costs, on top of VAT. This iseffectively higher than scenarios 2 or 3.•Scenario 2considers a £2.00 levy applied on each visitor night. As multiple guests stayon hotel rooms, this levy is effectively higher than scenario 3.•Scenario 3considers a £2.00 levy applied on each room night. The impacts on visitation and spending are compared to our baseline forecasts of tourismactivity in England over 2026-2030. Tourism Levy Impacts in England It is important to note that our modelling reflects the impacts of a levy applicable throughoutEngland. However, the policy proposal under discussion would allow local government tochoose whether they implement a levy or not. Policy Context Tourism levies are commonly used across Europe to generate public revenue, often alongsidepreferential VAT rates for the hospitality sector. In contrast, England imposes a standard VATrate of 20% on accommodation with no discounted tier. As a result, the effective tax onaccommodation in England is already higher compared to many international competitors. Evenwithout a specific tourism tax, this existing tax structure positions England among the higher-end destinations reviewed. This research evaluates the potential consequences of introducing a new levy onto this high-VATbaseline, seeking to quantify how additional price pressures might influence visitor behaviourand the sector’s long-term economic contribution. Visitor Impacts The introduction of an accommodation levy is projected toinfluence the decision-making processes of both domestic andinternational travellers. Most visitors are expected to absorb marginal price increases, but the modellingsuggests that specific segments will exhibit notable sensitivity to these changes.International visitors, facing higher global competition, may opt for alternativedestinations or forgo travel entirely. Similarly, domestic travellers are anticipated topivot toward more affordable alternatives, such as day trips or staying with friends andrelatives (VFR), to mitigate the increased cost of paid accommodation. A 5% levy could lead to 11.9 million fewer visitor nights and £1.8billion less in tourism spending in 2030. Under Scenario 1 (a 5% surcharge per booking), paid accommodation nights areforecasted to fall 11.9 million below the 2030 baseline, resulting in a £610 millionreduction in direct accommodation spend and a total tourism expenditure loss of £1.8billion.The more conservative levy of £2 per room night in Scenario 1 is predicted tocatalyse a smaller decline, with 2.7 million fewer nights and a £395 million reduction intotal visitor spending. Visitor Impacts in Englandprojections for 2030 Regions with a larger tourism industry will be impacted themost, in absolute terms. The geographic distribution of these impacts is anticipated to vary based on existingmarket dynamics. While regions with robust visitor economies may see the largestabsolute declines, more affordable destinations are projected to shoulder adisproportionate relative burden under flat-fee models. In these areas, a fixed-rate levyrepresents a higher percentage of the total stay cost, exerting greater pressure onprice-sensitive travellers. Nights in paidaccommodation Accommodationspending Total TourismSpending It should be noted that these findings are modelled primarily as a function of priceelasticity. In practice, the total impact may be amplified by administrative complexitiesand the psychological deterrent of perceived "travel taxes". Consequently, thesefigures are viewed as conservative estimates, and the actual contraction in vi