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MAT Overview & Criteria

Tourism London, Ontario
About Tourism London:

Municipal Accommodation Tax Adjudication Overview & Criteria

For more information, please see the City of London’s website and Municipal Accommodation Tax By-law A.-8290-227.

As directed and overseen by the City of London’s Municipal Council and civic administration, all hotels, motels and short-term accommodation rentals (i.e., Airbnb, VRBO, Bed & Breakfasts) must pay a mandatory 4% Municipal Accommodation Tax (MAT) to the City of London.

MAT is payable on the purchase price of the room portion of rental accommodations.  Other services, including meeting room rentals, food and beverage, room services, internet and phone charges, etc., are excluded from the MAT, provided that they are itemized separately on the invoice.

 A hotel room bedroom suite located in London, Ontario

Revenue from the MAT is administered by City Council, with 50% of funds going to the City of London to fund municipal tourism related capital infrastructure projects. The City of London's Tourism Infrastructure Reserve Fund (TIRF) was established to house the City’s 50% share of revenues from MAT.  

The remaining 50% of MAT revenue is assigned to Tourism London, which supports the industry by helping to grow tourism in London by funding supplemental promotion and product development activities that will attract overnight stays, stimulate visitor spending and community economic development and/or finance hosting and bidding costs for major one-time or recurring provincial, national or international events including meetings and conventions.

Tourism London’s portion and allocation of MAT revenue is overseen by the Tourism London MAT Adjudication Committee. The Committee is composed of five members of Tourism London’s Board of Directors, with two members who are representatives of the city’s accommodations providers. Proposals are brought to the Committee by Tourism London staff for review and vetting and are then circulated to the Executive Committee for submission to the Board for approval.

A montage of images of various MAT funded initiatives in London, Ontario
 

Funding is allotted to initiatives that meet the following objectives:

  • Attract overnight visitations and spending
  • Increases the provincial, national and international profile of London
  • Increases community economic growth, business partnerships and legacy development
  • Align with Tourism London’s strategic areas of focus
  • Improve visitor appeal and create engaging experiences
     

Funding is considered if the initiative demonstrates that it:

  • Generates economic or social benefit for London
  • Engenders a positive profile for London
  • Attracts out of town attendees, industry delegates and other visitors
  • Provides reasonable attendance estimates
  • Demonstrates clear and measurable economic value
  • Demonstrates a commitment to the United Nations’ seventeen Sustainable Development Goals (SDGs)
  • And/or supports product development and industry growth


Funding allocations will be considered for existing or new initiatives for activities such as:

  • Strategic marketing
  • New elements
  • Rental equipment
  • And/or bid incentives

Funding will not be provided for core operating expenses or capital purchase costs.

To apply for funding through Tourism London’s MAT Adjudication Committee, Contact Us, or connect with a Tourism London Director for more details.