We were commissioned by the Welsh Government to critically review and synthesise estimates of elasticities relevant to a visitor levy in Wales. In the absence of Wales-specific evidence, our search protocol was designed to prioritise estimates of elasticities from comparable jurisdictions and from the most robust and credible sources.

Our research found that elasticities vary significantly depending on factors such as the visitor market of interest, the place of origin of the visitor, the nature of the tourist good and service, the methodology adopted by the study, and the timeframe considered.

This research will inform the design and development of the visitor levy in Wales, as well as assist local authorities in their decision-making regarding the implementation of discretionary elements of the levy.

➥ Our final report can be found here.