Amsterdam brought in a tax on tourist accommodation including holiday rentals on January 1 on top of the city’s existing tourist tax.

The city now charges €3 a person per night on Amsterdam hotel rooms and €1 a night on camp sites in addition to the 7% tourist tax.

Visitors staying in short-let or bed-and-breakfast accommodation will have 10% added to accommodation bills in place of the 7% tax, as landlords must pay 10% on their turnover from tourism.

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Airbnb has already agreed to collect the tax on behalf of city authorities.

Sea and river cruise companies now charge €8 per passenger for a ‘day tripper tax’, although passengers beginning and ending a cruise in the city pay no additional charge.

Children under 16 are exempt from the tax.

Amsterdam drew more than 17 million tourists last year and a city policy document noted: “We must take action now to control visitor flows. It’s time for destination management instead of destination promotion.”

A spokesperson for Amsterdam’s deputy mayor insisted: “Increasing the tax isn’t to affect the number of visitors, it’s the principle. It costs a lot to keep our city clean and safe and our infrastructure in a good state.”

Tim Fairhurst, director of policy at European tourism association suggested the charge “will likely make Amsterdam’s the highest overnight tax in Europe”.