Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, whether the evidence they commissioned prior to launching a consultation on introducing an overnight levy included an international comparison of VAT levels on hospitality.

Ahead of launching the consultation, the Government considered a broad range of evidence on the case for a discretionary overnight visitor levy, including international comparisons of VAT rates on hospitality. The consultation closed on 18 February, and the Government will publish its formal response in due course.

Any decision to introduce a levy would be taken locally, with Mayors required to consult widely before determining whether it is appropriate for their area.