This scheme aims to provide comfortable Home Stay facilities and services to both domestic and foreign tourists and to supplement the availability of accommodation in rural destinations and different circuits, with immediate effect.

The qualifying home stay tourism unit owners will be eligible for exemption from certain taxes like luxury tax, electricity, water at domestic rates and no charges for change of land use to TCP department. All new approved Home Stay Units which are approved after the Notification of this scheme and are under the provisions of this scheme shall be eligible to claim benefit/exemptions as envisaged here under.

As the exemptions under these rules are provided under the discretionary powers of the State Government, hence do not create any claim against Himachal Pradesh Government enforceable in any Court of Law.

Only those Home Stay Units will be eligible to avail of these exemptions, which follow the instructions/ guidelines issued by the Directorate of Tourism under this scheme and also broadly conform to hill architecture and design.

The beneficiary must own a house in the State with necessary facilities as per the Scheme. Only those Home Stay Units will be eligible where the owner/promoter of the unit along with his/her family is physically residing in the same unit.