Step-by-step guide to Visitor Levy for accommodation providers

You can choose your own system for saving records. 

But you must keep records on all stays for Visitor Levy.

The records on each stay must include the: 

• date of the stay
• number of guests
• number of nights

If you’re paying the lower rate levy

You must record the number of children under 18 years of age.

You do not need to record their names or dates of birth. 

If you’re paying both higher and lower rates

You must keep separate totals for each levy rate. 

If you offer accommodation at more than 1 address

You'll have to enter the levy totals for each of your accommodation addresses. 

For example, you own a guesthouse and a campsite in Cardiff. For every accounting period, you must be able to give: 

• a levy amount you owe on the guesthouse (higher rate)
• 2 levy amounts you owe on the campsite (lower and higher rate)

Stays you do not pay the levy on

You must record the details of the stays that are:

• cancelled or where visitors do not show up 
• provided as temporary housing by a local council 
• for 32 nights or more from 1 booking

How long you must keep your records 

You must keep your records for 6 years after you submit your return. 

Making changes to your return

You must keep your records for 6 years after you make the change. 

When we can check your records

We can ask you to show your levy records if we:

• have questions about your returns
• believe you made a mistake