The Tourism Development Policy has been framed in Uttar Pradesh under which Tourist circuits are being developed in the following manner :-

Buddhist Circuit
Bundelkhand Circuit
Braj (Agra-Mathura) Circuit
Awadh Circuit
Vindhya Circuit
Water Cruise Circuit
Jain Shrines Circuit
Sikh Panth Circuit
Eco-Tourism Circuit
Efforts have been made to arrange high standard accommodation in hotels through the private sector, and for this a rational tax structure is in place. The Department is trying to provide accommodation at affordable rates to pilgrims at the religious places.To encourage investments, tourism has been declared an industry.