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Visual arts could be supported through tourist tax expected to be introduced across English cities

Old city centre buildings with an observation wheel and modern buildings in the background skyline.
Manchester city centre. Photo: Michal Piec on Shutterstock

Plans to give English cities the power to introduce a tourist levy on overnight stays have moved a step closer, after the Chancellor announced the intention to hand mayors and local leaders new taxing powers in upcoming legislation.

The measure, which would add a small nightly charge to hotel and short-term rental bills, is being promoted as a way to boost local revenues in line with practice in many other G7 and European cities.

What this means for the visual arts

The proposal closely mirrors a key recommendation of APPG for Visual Arts & Artists endorsed report Framing the Future: The Political Case for Strengthening the Visual Arts Ecosystem, which calls for empowering regions to introduce a tourist or hotel levy to support cultural infrastructure and the visual arts.

The report argues that a well-designed levy, hypothecated for culture, could unlock significant new investment in galleries, studios and artist-led spaces, with arts policy experts suggesting a hotel levy across England could raise more than £1.2bn for cultural infrastructure. The recommendations was based on The Cultural Policy Unit's influential report A City Tourism Charge: The Case for a Progressive Levy on Overnight Visitor Accommodation published in March 2025.

As Secretariat for the APPG Visual Arts & Artists, DACS, CVAN and a-n, The Artists Information Company are asking MPs and Peers to press for clarity on how any new levy would work in practice – including who will be legally responsible for collecting it, how and by whom the money will be administered, and whether funds will be ring-fenced for culture and the visual arts rather than disappearing into general budgets.