England's Visitor Levy and What It Means in Devon

The government published its response to the overnight visitor levy consultation on 10 September 2026, confirming that strategic authorities in England will be given the power to charge a levy on overnight stays. As of October 2026 no Devon authority has introduced one, and Devon County Council has formally resolved to oppose the idea. Nothing is payable on a Devon stay today, and the government’s own timetable points to local spending plans being set out by March 2028, subject to Parliament approving the legislation.

If you are booking an autumn or winter break in mid-Devon and have seen headlines about a “tourist tax”, here is the state of play — what has been decided, what has not, and which bodies to watch.

What was actually confirmed in September 2026

The Ministry of Housing, Communities and Local Government ran its consultation, Overnight visitor levy in England, from 26 November 2025 to 18 February 2026, and published a government response on 10 September 2026. The consultation’s starting proposition was that Mayoral Strategic Authorities in England would get the power to create local overnight visitor levies, and it asked whether Foundation Strategic Authorities — the non-mayoral tier — should have the same power. ICAEW’s tax news coverage reports that mayors and the leaders of foundation strategic authorities would receive the power, and that any levy would be subject to local consultation.

Three design points from the response are worth holding on to:

• It is a percentage, not a flat nightly fee. Analysis by Tax Policy Associates, published on 12 September 2026, describes the charge as a percentage of the accommodation bill per night, applying equally to British and overseas visitors.
• There is no national cap in law, but ministers expect around 5%. Tax Policy Associates notes the expectation that rates will not exceed 5% while pointing out there is no formal cap. Business Travel News Europe reported that the plans allow uncapped local levies, and that the Mayor of London and nine other city-region mayors had pledged to hold any levy at 5%.
• Every authority decides for itself. Each one chooses whether to charge at all and at what rate, and keeps the revenue locally. That means the answer to “is there a tourist tax?” will differ from county to county, and sometimes across a single national park.

On scale, Tax Policy Associates models a central estimate of about £603 million a year at 5%, in 2026 prices, with illustrative presets spanning £494 million to £977 million. Around 63% of receipts — roughly £379 million — would come from trips by British tourists rather than overseas visitors.

Scope: hotels, B&Bs and the small-provider threshold

The levy as described covers commercial accommodation, including hotels, B&Bs, guesthouses and platform lets such as those booked through Airbnb. Non-commercial accommodation sits outside it; the examples given are registered gypsy and traveller sites, temporary accommodation, and charitable shelter.

Two points matter for small, rural operators of the kind common across mid-Devon. First, a threshold is planned to exclude occasional informal providers, so the very smallest hosts would not be drawn in. Second, campsites, touring pitches and hostels are not exempt by default but can be exempted locally — another reason the picture will vary by area. Commercial stays in university halls or on boats are not automatically exempt.

Where Devon stands

Devon does not have a mayor. Local authority tourism powers in the county therefore run through the non-mayoral route, which is precisely why the question of extending levy powers beyond mayoral authorities matters here.

Devon County Council has set out a position. At its annual meeting on 28 May 2026, a notice of motion titled Protecting Devon’s Visitor Economy and Rejecting a Tourist Tax was moved by Councillor Andrew Leadbetter and seconded by Councillor Rogers. Under the council’s standing orders it was referred to Cabinet without discussion rather than voted on. The motion would have the council state that it will not support, introduce or apply for a tourist or holiday tax in Devon; ask the Leader to write to the Government opposing discretionary powers to impose such taxes; urge district councils including Torbay, South Hams and East Devon to reject any visitor levy; and ask Devon’s MPs to oppose the policy.

The figures quoted in support of the motion — and these are the council’s own assertions rather than independently verified numbers — put tourism’s contribution at over £1.6 billion a year to the Devon economy, supporting more than 50,000 jobs, about 9% of county employment, with a Cambridge Model estimate of 60,000 to 63,000 tourism-supported jobs, roughly 12% of employment. The motion also cites a finding that 39% of UK residents would consider going abroad if UK holiday costs rise further.

Devon’s MPs have taken up the issue publicly; the Torbay Weekly reported in 2026 that Devon MPs had vowed to fight the tourist tax plans. Hotel and accommodation representatives in Torbay have also been vocal in opposition.

None of that forecloses the outcome. Opposition at county level does not by itself prevent a strategic authority from using a power Parliament grants, and the government’s framework leaves the decision with local leaders following local consultation. But it does mean that, as of October 2026, there is no Devon levy, no proposed Devon rate, and no start date to plan around.

What this means if you are booking a Devon break now

Practically speaking: nothing extra is payable on a mid-Devon stay this autumn or winter. Rates you are quoted now are the rates you pay.

For 2027 and beyond, two sensible habits. Check how a quoted price is described — a percentage levy, where one exists, would be calculated on the accommodation element of the bill per night, so it behaves differently from a fixed per-person charge. And check the authority, not just the county: because the power attaches to strategic authorities rather than to districts or national parks, two places a short drive apart can end up on different sides of a boundary. Tax Policy Associates illustrates this with the Peak District, where the Derbyshire side sits inside a mayoral authority while the Staffordshire Moorlands side does not.

The authoritative sources to follow are the government response on the gov.uk consultation page, which will carry any change to the legislative timetable, and your destination authority’s own consultation pages once powers are in force.

Frequently asked questions

Is there a tourist tax in Devon right now? No. As of October 2026 no Devon authority charges an overnight visitor levy, and Devon County Council has a notice of motion on record, from 28 May 2026, rejecting the idea.

When could an English visitor levy start being charged? No common start date has been fixed. The government expects local leaders to set out how levy revenue will be invested by March 2028, subject to Parliament approving the legislation, and any levy would follow local consultation first.

How much would it be? It would be a percentage of the accommodation bill per night. Ministers expect rates not to exceed 5%, and ten city-region mayors have pledged a 5% ceiling, but there is no formal national cap in the plans as described in September 2026.

Would a small B&B have to charge it? The levy as set out covers commercial accommodation including B&Bs and guesthouses, with a threshold planned to exclude occasional informal providers. The detail of that threshold had not been settled as of October 2026.