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Accommodation Sector Charge

There is a new Accommodation Sector Charge applied to home-based visitor accommodation (small B&B’s, holiday homes rented out for visitors etc), as these do not meet the definition of a commercial property – so otherwise wouldn’t be contributing to the costs of Tourism & Economic Development, etc.  Properties that provide accommodation to visitors will be charged either an accommodation sector charge, or a commercial rate, but not both.

These are the same properties that in previous years should have been paying the Special Accommodation differential on the general rate.  This new charge now effectively replaces that differential.

What does the Accommodation Sector Charge pay for?

Just like the Commercial Rate, this charge funds the net costs of tourism and economic development, the annual grant paid to the visitor centre, and a portion of traffic control, harbour facilities and public toilets.

See the schedule of adopted rates and charges for the value of this charge.