英国政府计划赋予地方市长权力，对所有在酒店、度假屋和民宿住宿的游客征收无上限的"隔夜游客税"1。住房大臣安吉拉·雷纳定于周四与市长会面，说明这项新政策2。税收将按住宿成本的百分比收取，而非固定费用2，英国政府称此举可为市长筹集数亿英镑用于交通和公共服务2。
酒店业对此提出了强烈反对。英国酒店业首席执行官艾伦·辛普森指出，经济分析表明即使仅征收5%的税率，也将导致33,000个就业机会丧失1。影子财政大臣安德鲁·格里菲思表示，"无限制的旅游税将严重限制可能在旅游和酒店业就业的年轻人的就业机会"1。辛普森还指出，一个英国家庭假期的平均成本将增加约100-120英镑，这超过了年初能源增值税减税优惠的两倍多1。
英国政府计划效仿苏格兰的征税模式，不设置税率上限1。相比之下，威尔士的旅游税设有上限，从2027年4月起允许地方议会对大多数住宿征收每人每晚1.30英镑的税2。英国酒店协会认为5%的旅游税将是欧洲最高的之一2。
The UK government has announced plans to grant local mayors the power to impose an uncapped overnight levy on visitors staying in hotels, holiday rentals, and short-term accommodation platforms such as Airbnb.12 Unlike Wales's tiered approach, the scheme will follow Scotland's model, which places no upper limit on tax rates.1 Housing Secretary Angela Raynor is scheduled to brief mayors on the initiative this week.2
The hospitality sector has voiced significant alarm about the proposal's employment implications. The UK Hotel Association's chief executive contends that economic analysis shows even a 5 percent tax rate would result in the loss of 33,000 jobs.1 The industry also warns that a 5 percent levy would rank among Europe's highest tax rates on tourism.2 According to the hotel association, an average UK family holiday would become approximately £100 to £120 more expensive, more than double the tax cut on energy introduced earlier in the year.1 Shadow Chancellor Andrew Griffiths has similarly cautioned that unchecked tourist taxes would severely restrict employment opportunities for young people in the tourism and hospitality sectors.1
The tax would be calculated as a percentage of accommodation costs rather than a fixed fee, with revenue intended to help mayors fund transport and public services infrastructure.2 The government stated that local leaders would be able to develop revenue investment plans extending through March 2028.2 Other UK regions have already introduced tourism levies: Greater Manchester's mayor introduced a £1-per-room-per-night charge in April 2023, while Edinburgh implemented a 5 percent tourist tax in July 2024.2 Wales is set to allow local councils to impose a £1.30-per-person-per-night tax on most accommodations beginning April 2027.2
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