In this guide
4. How much you must pay
Know which stays the levy applies to and which stays are free from it.
Stays you must pay the levy on
There are two rates of Visitor Levy.
Paying lower levy rate
75 pence per person per night for adults (aged 18 and over) staying in:
- a tent on a camping pitch (including the temporary ones for events and festivals)
- a shared room in a hostel, bunkhouse, bothy, or dormitory
Paying higher levy rate
£1.30 per person per night for guests of all ages (including babies) staying in:
- hotels, bed and breakfasts, and guesthouses
- self-catering lets, including:
- lodges
- chalets
- cottages
- holiday lets
- caravan parks
- shepherd’s huts
- glamping sites
- homestays (like Airbnb)
- caravans, motorhomes, or campervans on:
- camping pitches
- reserved areas (such as pub parking)
- temporary accommodation for events (such as glamping pods for festivals)
- any other type of accommodation
Covering Visitor Levy costs
You can choose to pass the levy costs on to your guests. But you are still responsible for paying the levy. Even if your guests refuse to pay it. Read guidance on covering levy costs and refunding your guests.
If your guest numbers change
You must pay the levy based on the number of guests on the booking.
You do not need to track daily changes in visitor numbers during their stay.
Applying VAT
You must pay your VAT to HMRC.
Read guidance on applying VAT to Visitor Levy.
Stays you do not pay the levy on
You do not pay Visitor Levy on:
- children under 18 years of age who are staying in:
- a tent on a camping pitch (including the temporary ones for events and festivals)
- a shared room in a hostel, bunkhouse, bothy, or dormitory
- stays that are:
- cancelled or where visitors do not show up
- provided as temporary housing by a local council
- for 32 nights or more from 1 booking
Guests staying for 32 nights or more
If your guests make 1 booking to stay for 32 nights or more, you do not pay the levy on that stay. Those nights do not need to be in a row.
For example, Josh wants to stay 20 nights in April and 20 nights in June at your guesthouse. He books them together under 1 booking. His booking is for 40 nights. You do not pay the levy on Josh’s stay.
Overnight stays of employees, contractors, or apprentices
You do not pay the levy on the overnight stays of your employees, contractors, or apprentices. But only if they are staying in your accommodation as part of their job.
For example, this applies to your:
- staff servicing your accommodation at the time of the stay
- employees staying overnight to attend business meetings or events