Check how to apply VAT as a visitor accommodation provider who pays Visitor Levy in Wales.
Contents
If you're VAT registered
VAT applies to the total amount guests pay for their stay.
This includes Visitor Levy if you pass its costs on to your guests.
Read guidance on charging levy fees and refunding your guests.
Paying your VAT
You must not include your VAT (Value Added Tax) on your Visitor Levy returns.
If you’re VAT registered, you must pay:
- Visitor Levy to the Welsh Revenue Authority
- VAT to HMRC
Getting a relief from VAT
You might get a relief on stays of 29 and more nights in a row.
If you are not VAT registered
If you decide to raise your prices or charge levy fees, it will count towards your taxable turnover for VAT. And you may need to register for VAT.
Getting advice
You can get advice on VAT from HMRC or your accountant.