Visitor Levy for visitor accommodation providers: technical guidance - Overview of Visitor Levy
Detailed guidance that visitor accommodation providers operating in Wales will need for Visitor Levy.
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Visitor Levy is a self-assessed tax for visitor accommodation providers on booked overnight stays in Wales where the principal council has introduced the levy.
A principal council means a council for a county or a county borough in Wales.
Before a levy can be introduced, principal councils must consult with local people and organisations representing tourism and local business on introducing the levy. Then, if they decide to introduce it, they must publish a notice of introduction which will specify the date Visitor Levy will start in their area.
In Wales, principal councils can only introduce Visitor Levy on 1 April or 1 October, starting from 1 April 2027.
The Welsh Revenue Authority (WRA) will collect and manage the levy for principal councils, before remitting the proceeds of levy back to principal councils for them to spend on sustainable tourism development.
Further guidance on the levy will be provided in due course, and will cover areas including appeals and reviews, penalties, completing Visitor Levy return and systems.