How to calculate Tourism Levy

 There are various formulas applicable:- To calculate 2% levy on:

1.     Accommodation

 Establishments that declare VAT, Service charge & Tourism Levy

Full & half board x 2 = Levy

123

bed & breakfast x 2 = Levy
123

123 comprises of 16% VAT, 5% service charge, 2% Tourism levy and 100% accommodation charge.

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In cases where service charge is not applicable 

Accommodation x 2 = Levy
118

118 comprises of 16% VAT, 2% Tourism levy and 100% accommodation charge

In cases where VAT and service charge is not applicable

Accommodation x 2= Levy
102

Food

For those establishments that declare service charge & Tourism levy

 Food sales x 2 = Levy

107

 107 comprises of 5% service charge, 2% Tourism levy and 100% food sales.

In cases where service charge is not applicable

Food sales x 2 = Levy

102

 102 comprises of 2% Tourism levy and 100% food sales

3.        ON DRINKS

For those establishments that declare VAT, & Tourism Levy

Drink sales x 2 = Levy

118

118 comprises of 16% VAT, 2% Tourism levy and 100% drink sales

In cases where VAT is not applicable

Drink sales x 2 = Levy

102

 102 comprises of 2% Tourism levy and 100% drink sales