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국회도서관 홈으로 정보검색 소장정보 검색

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Title page

Contents

Summary 4

1. How tourist taxes work 5

1.1. Charges 5

Coverage 5

Hypothecation 6

VAT rates 7

1.2. UK government policy 7

1.3. How much could tourist taxes raise in the UK? 8

1.4. Tax-free shopping 8

2. Introduction of tourist taxes in the UK 10

2.1. Scottish visitor levy 10

2.2. Wales visitor levy 11

2.3. Tourism BIDs: 'tourist taxes' in England 12

3. Alternative forms of tourist tax 15

3.1. Charges on day visitors 15

3.2. Cruise passenger levies 16

3.3. Arrival taxes 17

4. Commentary and industry views 18

4.1. Business views in Scotland 18

4.2. Business views in Wales 18

4.3. Economic impacts 19

4.4. Public opinion research 20