Officially described as a ‘visitor levy' or labelled a ‘tourist tax', the idea of adding a nightly surcharge to hotel bills is a divisive one.
This may be one of the reasons why the Scottish and Welsh Governments and, finally, chancellor Rachel Reeves decided to devolve the power – along with any flak from vested interests – to local and regional levels. However, it could also be claimed that mayors and council leaders are best placed to respond if there are any unintended consequences.
