England Visitor Levy Bill: what hosts need to know

On 4 November 2026 the government introduced the Visitor Levy (England) Bill in the House of Commons. It would let mayors and Foundation Strategic Authority leaders charge a percentage levy on overnight stays after local consultation. It is not yet law. Here is what the official sources say for hosts, agents and journalists.

Timeline

1. 26 Nov 2025 to 18 Feb 2026

   Government consults on an Overnight Visitor Levy in England. Source

2. 10 Sep 2026

   Government publishes its response and announces that mayors and Foundation Strategic Authority leaders will get the power to bring in an Overnight Visitor Levy. Source

3. 4 Nov 2026

   Government introduces the Visitor Levy (England) Bill in the House of Commons (Bill 177, 2026-27). Source

4. Still to pass ParliamentUpcoming

   The Bill is not yet law. No rate or start date applies anywhere in England under it. Source

5. Early 2028 (expected)Upcoming

   Government expects mayors and Foundation Strategic Authority leaders to set out visitor levy spending plans once powers are in use. Source

1. What the Bill is Bill introduced

The Visitor Levy (England) Bill is a government Bill sponsored by the Ministry of Housing, Communities and Local Government. Its long title is to make provision for and in connection with the imposition, by strategic authorities, of a new local tax in respect of stays in residential accommodation (UK Parliament). The Bill as introduced is Bill 177 2026-27.

On 4 Nov 2026 MHCLG said the Bill lets mayors and leaders who know their areas introduce a small fee on overnight stays, with money raised staying in the local area (MHCLG). It builds on the 10 Sep 2026 announcement (MHCLG).

2. Who accounts for and pays the levy

This is the fact that matters most for hosts and agents:

• Accommodation providers are responsible for accounting for and paying the levy to the strategic authority. The government will give them guidance on how to register, pay and report (MHCLG, 4 Nov 2026).
• Strategic authorities will help providers get it right. Enforcement powers are described as standard tax powers, in line with national self-assessed taxes, used proportionately by local leaders (MHCLG).
• In the government response to the earlier consultation, the government said it maintains that the accommodation provider should be the party liable and must self-assess liability (government response).
• As part of continuing technical engagement, the government will also consider whether booking platforms may be able to take a role in supporting the collection and remittance of the levy on behalf of the accommodation provider, to reduce burdens through economies of scale (government response, para 6.3.6). That consideration does not move the legal duty off the provider.

3. How the levy would work

• Charged as a percentage of the accommodation cost, not a flat fee, so lower-cost stays pay less (MHCLG).
• Ten mayors have committed that any levy in their areas would be no higher than 5% (MHCLG). That is a mayoral commitment reported by government, not quoted here as a statutory national cap.
• Applies only to the first 28 consecutive days of a stay; longer stays count as long-term accommodation (MHCLG).
• Occasional hosts (for example people who only rent out a spare room from time to time) would only pay if they earn above a set amount; local leaders can adjust that threshold (MHCLG).
• Money raised stays in the local area for things such as transport, high streets, public spaces, events and attractions (MHCLG).

UNVERIFIED Exact rates, start dates, accounting periods, software requirements and how short-term lets will be listed in each local plan are not set in the 4 Nov announcement. They will be decided locally after consultation, if and when the Bill becomes law.

4. Before a scheme can start

Those wanting to introduce a levy must (MHCLG):

• Publish a draft plan and an impact assessment covering expected impact on the local economy, businesses and visitors, plus the proposed rate, threshold, exemptions and how the money will be spent.
• Consult local people and businesses, seek the necessary agreement within the Strategic Authority, consider the views, publish the responses and issue final versions of both documents.
• In Foundation Strategic Authorities, a levy can only go ahead with unanimous support.
• Publish an annual report on what they raise, what they spend and future spending plans.

The government still expects spending plans by early 2028 once powers are in use (MHCLG).

5. Exemptions

• National exemptions confirmed for student accommodation, care homes, children's homes and school boarding houses (MHCLG).
• Temporary accommodation, shelters and refuges will not be charged (MHCLG).
• Mayors and local leaders can set additional limited local exemptions, for example camping pitches (MHCLG).

6. What hosts and agents should do now

• Nothing to register or pay under this Bill today: it is not law and no English scheme has started under it.
• Watch your combined authority or mayor for any draft plan or consultation.
• Keep the England short-term let register in view separately: GOV.UK still expects that register in March 2027 (England 2027 guide).
• Compare Scotland and Wales schemes on the deadline table and levy map.
• Sign up below for England levy alerts when official sources change.

Common questions

Official sources

Not legal advice. General information based on the official UK government and Parliament sources above, checked 6 Nov 2026. Marked UNVERIFIED where the Bill announcement leaves detail to later guidance or local schemes. Check with your strategic authority before acting. See also England short-term let rules 2027, levy and licence deadlines, the levy map and the changes log. Free to cite with a link back. The UK Short-Let Rules team.