Local authorities, funding tourism services and tourist taxes

Abstract

The Lyons Inquiry into Local Government (Lyons, 2007) reported some acceptance amongst English local authorities to suggestions for granting local authorities powers to levy local visitor (tourism) taxes. In the light of constraints on local authority funding, this paper seeks to understand the demands on local authorities funding tourism, and their views pertaining to local tourism taxes. Chief executives in the local authorities in English cities were contacted. As a snapshot of the challenges local authorities face in funding tourism development, this paper offers important insights, not only in the case of English cities, but also across the wider picture in England.