AN INSIGHT INTO TOURISM LEVYBY TOPSY SIKALINDATOURISM Levy was introduced on March 1st, 2017 by the government, through the Ministry of Tourism and Arts to augment the resources provided by the government for the development of the tourism sector. Tourism levy is a levy imposed and collected from persons, both local and international, who utilise tourism enterprises i.e. accommodation establishments and events facilities. Accommodation establishments include hotels, lodges, guesthouses, bush camps, camping sites, caravan parks, backpackers, boarding houses, self-catering facilities and any building or premises used for accommodation by the public but exclude government rest houses, or company guesthouses specifically meant for their employees or boarding houses for schools, colleges or universities. Tourism levy is charged at 1.5% of the total accommodation and/or events bill. It must be emphasised that tourism levy is only applied on accommodation and events services. Further, tourism levy should not be confused with Value Added Tax (VAT) and the service charges, as it is different from and […]
AN INSIGHT INTO TOURISM LEVY
