Tourism Economics：2026年英格兰旅游税影响评估报告（英文版）

In this report, we model the impact of introducing an accommodation levy in England through 3 distinct scenarios: • Scenario 1 considers a 5% levy applied on accommodation costs, on top of VAT. This is effectively higher than scenarios 2 or 3. • Scenario 2 considers a £2.00 levy applied on each visitor night. As multiple guests stay on hotel rooms, this levy is effectively higher than scenario 3. • Scenario 3 considers a £2.00 levy applied on each room night. The impacts on visitation and spe