Question to the HM Treasury:

To ask the Chancellor of the Exchequer, further to the written statement of 25 November 2025, HCWS1097, on Devolution and Growth, and further to the Visitor levy policy paper published on 26 November 2025, whether the levy measure will be classed by the Government as a tax; and whether there is a Tax Information Notice to accompany the measure.

The precise design and scope of a devolved power for Mayors to introduce an overnight visitor levy if they so choose is under development. The Government has published a consultation running until 18 February 2026, so that the public, businesses, and local government can inform and help shape the design of the devolved power.

A Tax Information and Impact Note (TIIN) has not been published. TIINs usually accompany legislation for tax measures administered by central government.

The impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals.

Following consultation, we expect Mayors would publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment, informed by the consultation.