INFRASTRUCTURE Himachal offers incentives to promote home stay tourism The Himachal Pradesh government is offering exemption from luxury, sales tax and VAT to homestay units of up to three rooms in order to boost homestay tourismin the state. In the recently notified Himachal Pradesh Homestay Tourism Scheme, the country and town planning department will also not charge any sum for change in land use from registered homestay units. The state government has decided to introduce homestay facilities on the lines of the union tourism ministry's "Incredible India bed and breakfast" scheme. The basic idea is to provide clean and affordable places to foreign and domestic tourists alike with the added bonus of experiencing authentic Himachali traditions and customs. Only homestay units duly registered with the tourism department would be eligible for the incentives. The tourism department would approve the rates at the time of registration and these rates could be revised once in two years on application by the owner.