The levy

The Welsh visitor levy and the registration you have to do

Every accommodation provider in Wales has to register with the Welsh Revenue Authority by 31 March 2027. The levy is separate, and only applies where your council decides to charge one.

Correct as of 2026-11-11.

Register by 31 March 2027

If you take bookings for overnight stays in visitor accommodation in Wales, you must register by law. You must register by 31 March 2027 even if your local council does not introduce a visitor levy.

Registration is free. It helps visitors find registered accommodation and gives the Welsh Revenue Authority data to support tourism in Wales.

You must register if all of the following apply:

• you take bookings for overnight stays in visitor accommodation in Wales, whether for one night, part of the year or all year round;
• you are responsible for the accommodation, because you own it, rent it, or act for the owner;
• your bookings are for 31 nights or less.

That covers self-catering lets such as cottages, houses, apartments and lodges, your main home or spare rooms, hotels, bed and breakfasts and guesthouses, pitches for tents, touring caravans, motorhomes and campervans, glamping, static caravans, and hostels or bunkhouses.

What the levy costs

The visitor levy is an additional charge on overnight stays. Councils decide whether to introduce one, but only after consulting residents and local businesses. If a council charges it, it must set up a Visitor Levy Partnership Forum with local tourism organisations to advise on how the money is spent.

• Higher rate: £1.30 per person per night for all other types of accommodation.
• Lower rate: 75 pence per person per night for shared rooms in hostels, bunkhouses, bothies or dormitories, and for tent pitches including temporary ones for events and festivals. The lower rate does not apply to children under 18.

Cardiff Council has introduced a levy, applying to new bookings for stays from 1 April 2027 and to extra nights or visitors added to existing bookings for stays from that date. Other councils are consulting or deciding.

Who pays it, and what you do with it

The accommodation provider is responsible for paying the levy to the Welsh Revenue Authority. You can absorb the cost, or pass it on to your guests. If you are VAT registered and pass the levy on, VAT applies to the total, including the levy. Guests can apply for a refund from the Welsh Revenue Authority in certain circumstances.

nos tracks the registration deadline and the levy figures for each of your properties, and works out what each return needs. Every plan includes it.

The levy is separate from the letting rules, and it is the letting rules that decide whether you pay council tax. If you are not sure where you stand on those, start with the 182 night rule, then work out which nights count towards it.

nos gives guidance, not tax advice. Only the Valuation Office Agency decides how a property is classified. Check anything that matters against the official guidance linked below.

Sources

• gov.wales — Registering visitor accommodation: overview
• gov.wales — Visitor Levy in Wales
• gov.wales — Register your visitor accommodation in Wales

Common questions

What is the Welsh visitor levy?

It is an additional charge on overnight stays at visitor accommodation in Wales. Councils decide whether to introduce one, but only after consulting residents and local businesses. Once a council charges it, the provider pays the money to the Welsh Revenue Authority.

How much is the visitor levy?

The higher rate is £1.30 per person per night for most accommodation. The lower rate is 75 pence per person per night for shared rooms in hostels, bunkhouses, bothies or dormitories, and for tent pitches. The lower rate does not apply to children under 18.

Do I have to register even if my council does not charge the levy?

Yes. If you take bookings for overnight stays in visitor accommodation in Wales you must register with the Welsh Revenue Authority by 31 March 2027, whether or not your council introduces a visitor levy. Registration is free.

Who pays the visitor levy?

The accommodation provider is responsible for paying it to the Welsh Revenue Authority. You can absorb the cost yourself, or pass it to your guests. If you are VAT registered and you pass the levy on, VAT applies to it as part of the total.