近日，英國愛丁堡剛剛確定瞭一項新稅收規定的細節，該規定將對所有前往愛丁堡旅遊的遊客收取遊客稅。新規定將於 2026 年 7 月生效，屆時愛丁堡將向遊客收取住宿費用的 5%作為遊客稅。
Although they’re common in Europe, this will be the first city-wide tourist tax in the UK.
雖然遊客稅在歐洲已經十分常見，但這個新設的遊客稅將是英國首個覆蓋整個城市的遊客稅。
The Scottish Parliament passed legislation paving the way last year, and now Edinburgh councillors are set to introduce the charge. It will apply to anyone booking overnight accommodation including hotels, AirBnBs, hostels and campsites. The 5% charge will be capped at five consecutive nights.
蘇格蘭議會於去年通過的相關法案為收取遊客稅鋪平瞭道路，而如今愛丁堡的政務委員們已經做出瞭施行這項稅法的決定。該遊客稅將適用於所有在愛丁堡預定賓館、民宿、青年旅舍和露營地等住宿場所的遊客。這項稅收將收取每晚住宿費用的 5%，以連續收費五晚為上限。
Edinburgh City Council believes that the levy could eventually raise up to £50 million a year with the funds reinvested in the city to support housing, infrastructure and cultural events.
愛丁堡市政務委員會相信這項稅收最終每年能帶來近五千萬英鎊的收入，這部分資金會被重新投資於該市，以支持住宅建設、基礎設施建設和舉辦文化活動。
But a number of accommodation operators are sceptical about the scheme. Concerns have been raised about the time scale, and some self-catering operators have argued that this is an extra burden on top of a new licensing scheme that was introduced in 2023.
但不少住宿設施的經營者都對這項稅收計劃持懷疑態度。已經有人提出瞭對遊客稅中時間規定的擔憂，一些提供自炊住宿的經營者還認為這項稅收是 2023 年引入的新經營許可證要求之外新增的額外負擔。
But, despite these complaints, the direction of travel seems clear. A number of other Scottish councils are developing their own proposals for a similar visitor levy.
盡管有這些抱怨，但設立旅遊稅的發展趨勢似乎十分明顯。許多蘇格蘭城市政務委員會都在起草自己的方案，以收取類似的遊客稅費。
詞匯表
city-wide 全市范圍的，覆蓋全市的
paving the way 為…鋪平道路，為…打下基礎
are set to 準備好
capped 以…為上限，被限制在…內
levy 稅收，稅款
sceptical 持懷疑態度的
burden 負擔
direction of travel 行進方向，發展趨勢
聽力練習
一、聽第一遍音頻，回答問題。
1. What is this article about?
二、用一分鐘閱讀下列問題，然後聽第二遍音頻並回答問題。
1. Edinburgh residents are supportive of the tourist tax.
a. True
b. False
c. Not given
2. The tax will apply to those booking overnight accommodation in hotels only.
a. True
b. False
c. Not given
3. Visitors won’t pay the tourist tax beyond _______ consecutive nights.
4. How much could be raised per year, according to Edinburgh City Council?
a. £15 million
b. £50 million
c. £50 billion
5. The only concern about the visitor levy is the time scale.
a. True
b. False
c. Not given
三、聽第三遍音頻，將句子補充完整。（提示：可以反復聽，直到聽清楚每一個詞）
1. Although they’re common in Europe, this will be ________________ city-wide tourist tax in the UK.
2. Edinburgh City Council believes that the levy could eventually raise ________________ £50 million a year.
3. A number of other Scottish councils are developing their ________________ proposals for a similar visitor levy.
答案
一、聽第一遍音頻，回答問題。
1. What is this article about?
It is about the tourist tax that is about to be introduced in Edinburgh and its potential pros and cons.
二、用一分鐘閱讀下列問題，然後聽第二遍音頻並回答問題。
1. c. Not given. How the residents feel about the tax is not mentioned.
2. b. False. The tax will apply to anyone booking overnight accommodation including hotels, AirBnBs, hostels and campsites.
3. Visitors won’t pay the tourist tax beyond five consecutive nights.
4. b. Edinburgh City Council believes that the levy could eventually raise up to £50 million a year.
5. b. False. Concerns have been raised about the time scale, and some self-catering operators have argued that this is an extra burden on top of a new licensing scheme that was introduced in 2023.
三、聽第三遍音頻，將句子補充完整。（提示：可以反復聽，直到聽清楚每一個詞）
1. Although they’re common in Europe, this will be the first city-wide tourist tax in the UK.
2. Edinburgh City Council believes that the levy could eventually raise up to £50 million a year.
3. A number of other Scottish councils are developing their own proposals for a similar visitor levy.
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