Timeline for implementing the levy
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24 January 2025 - 1 October 2025: Transition period
If accomodation is booked (and paid for) during this period, the levy is not payable for stays on/after 24 July 2026.
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24 January 2025: The Council announced the decision to proceed with the levy.
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24 July 2025: First Visitor Levy Advisory Forum required to have taken place before this date (first Forum session took place on 19 June 2025).
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September - December 2025: Elected members will decide on investment programmes in executive committees.
1 October 2025 - 24 July 2026: Levy in effect for bookings
Bookings made on/after 1 October 2025 for stays on/after 24 July 2026 are liable for the levy. Stays on or after 24 July 2026 which were booked and paid for (in part or full) before 1 October 2025 will not be subject to the levy.
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April 2026: Payment platform registration and training becomes available.
24 July 2026 - onwards: Visitor levy live
Levy applies to all stays booked on/after 1 October 2025 for this period. Stays on or after 24 July 2026 which were booked and paid for (in part or full) before 1 October 2025 will not be subject to the levy.
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October 2026: Accommodation providers are due to make their first levy returns and payments.