Visitor Levy (England) Bill is in Parliament: what platforms need to know

What changed

The Visitor Levy (England) Bill was introduced in the House of Commons on 4 November 2026. Angela Rayner presented it, supported by the Prime Minister, the Chancellor of the Exchequer and four other ministers. Status: introduced, not in force. The Bill commences on days the Secretary of State appoints by regulations, so no charge exists today.

The 28-night cap

A qualifying stay is occupation for a period of no more than 24 hours. Clause 8 removes any night falling immediately after 28 successive days of occupation by the same person.

The second limb is the one systems miss. A stay also falls outside the levy where the provider knows, or has reasonable grounds to believe, the guest will occupy for 28 successive days or more, and the clause says this may include days before the provider formed that view. When a booking extends past 28 nights the levy can be unwound over nights already occupied. A forward-looking exemption flag does not model that.

The government's September consultation response had ruled out a cap on nights. The Bill contains one. The stated reason, alignment with the VAT treatment of accommodation, appears in the Explanatory Notes rather than the Bill.

The mechanics

Only strategic authorities may levy, as defined in the English Devolution and Community Empowerment Act 2026. The rate is a percentage of the chargeable consideration, set in each authority's final prospectus, with no statutory cap. Ten metro mayors have committed to 5% or below. Chargeable periods are the quarters ending 31 March, 30 June, 30 September and 31 December. Returns and payment are due by the last working day of the following month. An appeal against an assessed amount cannot be heard until the money is paid or deposited, unless that would cause hardship.

Why the timetable is uncertain

For combined foundation strategic authorities, Schedule 1 requires every relevant voting member to be present and to vote in favour. One absent leader stops a levy as effectively as a veto. Rate and threshold changes take effect on the first day of a chargeable period, so the pricing dates are 1 January, 1 April, 1 July and 1 October. The response acknowledged digital exclusion concerns among providers over 60 but said the government does not hold evidence to support the risk. Every duty this Bill creates is digital.

What to do now

Map which markets sit inside a strategic authority. Build the 28-night test so it can reverse charges for nights already invoiced. The first final prospectus in a market is the trigger date, because it sets the rate. Trippz monitors every jurisdiction it covers and pushes updates automatically, so a change on a quarter boundary is a data update rather than a release.

Current UK rates are in the United Kingdom tourist tax guide.

See how Trippz for Platforms handles tourist tax for platforms.