In this guide
6. Account for new bookings or changes before the levy starts
A local council will publish a notice on the levy start date for their area. After 6 months from this notice, overnight stays will count towards the levy. But only on bookings made for stays that begin on or after the levy start date, including:
- all new bookings
- changes to existing bookings
Changes to existing bookings mean adding more:
- visitors
- nights
For changes to bookings, you will only pay Visitor Levy on the added visitors and nights.
Example of how you'd pay the levy on new bookings
On 31 March 2026, a local council publishes a notice that they will start the levy on 1 April 2027.
Your visitor accommodation is in that council’s area. This means that you will need to account for the levy on any stays that start on or after 1 April 2027.
But only if they were booked on or after 1 October 2026.
This means that on a stay in May 2027:
- you will not pay the levy if this stay is booked in September 2026 or earlier, but
- you must pay the levy if this stay is booked in October 2026 or later
Examples of how you'll pay the levy on changes to bookings
On 31 March 2026, a local council publishes a notice that they will start the levy on 1 April 2027. You have a cottage in that area. This means you will need to start accounting for the levy from 1 October 2026.
Mary and John book your cottage for September 2027. They make their booking in February 2026. So, you do not have to pay the levy on their stay. Later, Mary and John decide to invite their daughter, Alison, to stay with them. They add her to their booking on 1 December 2026. Since they added Alison to the booking after 1 October 2026, you now must pay the levy on Alison’s part of the stay.
In the same area, Clyde books a stay in your hotel for August 2027. He books in May 2026, so you do not need to pay the levy on his stay. In March 2027 Clyde adds 3 more nights to his booking. You will now have to pay the levy on the 3 nights Clyde has added to his stay.