British tourism taxation policy clings to five central tenets, whose lack of
credibility is examined carefully in this paper. The Council for Travel and
Tourism and the British Tourist Authority have commissioned two major studies
concerning the impact of taxes upon the industry. In his position as Project
Manager for these studies, the author has been able to clarify some of the major
issues below.
Copies of the report are available from the Council for Travel and Tourism,
Vigilant House, 120 Wilton Road, London SW1V 1JZ, £20.
2.
Copies of the Executive Summary of the report are available free of charge
from the British Tourist Authority, Thames Tower, Black’s Road,
Hammersmith, London W6 9EL.
3.
It should be emphasised that this does not mean that differential VAT rates
are the only factor influencing international tourism receipts, only that they are
one (statistically significant) factor.
4.
Economist Intelligence Unit
(1993) ‘Price Competitiveness of Holiday Destinations’.
5.
BTA
(1998) ‘The Economic Effects of Changing VAT Rates
on the British Tourism and Leisure Industry’, Phase Two Report,
Section 5, April.
6.
A more detailed analysis of the factors driving the growth of Irish tourism
is contained in
Nevin, M.
(1995)
‘A case study in policy success: the development of the Irish
tourism industry since 1985’
, Journal of Vacation Marketing, Vol. 1, No.
4, pp.
363-375
.
