Discretionary visitor levy for local authorities

This consultation explores issues relating to the design and operation of a visitor levy.

Key choices will include:

• The principle and purpose of a visitor levy
• Who should pay a visitor levy?
• Who should charge and collect a visitor levy?
• How a visitor levy could be applied?
• What discretionary powers a local authority could have for the operation of a visitor levy?
• What information may be required to administer a visitor levy?
• How a visitor levy may be enforced?
• How revenues from a visitor levy could be used and people made aware of the use of revenues and the benefits?