Why will the Cabinet Minister not extend the Visitor Levy exclusion to all children and young people under 18 years of age in all types of visitor accommodation?
Answered by Cabinet Minister for Finance | Answered on 18/08/2026
Those 18 and under are not subject to the lower rate of the levy. This reflects the use of these accommodation types by youth groups, charities and schools. This approach helps to maintain accessibility for families, young people, and group travellers. Having a broad tax base keeps the rates low for all visitors, reduces administrative complexity for businesses, and sets the levy below the average rates charged across Europe.