In this guide
1. What is Visitor Levy
Visitor Levy is a self-assessed tax in Wales.
It is paid by visitor accommodation providers.
From October 2026, you must register your visitor accommodation.
You must register by 31 March 2027. Even if your local council does not charge Visitor Levy.
Starting the levy
Local councils choose if they want to start the levy.
They can do this on 1 April or 1 October every year.
Local councils must:
- consult with local people and businesses
- announce the levy a year in advance
You can check which councils are charging the levy.
Collecting the levy
The Welsh Revenue Authority collects the levy for local councils.
Using levy money
Local councils can use the levy for:
- improving local tourism
- protecting nature and landmarks
- promoting the Welsh language