In this guide
1. What is Visitor Levy?
Visitor Levy is a self-assessed tax on booked overnight stays in visitor accommodation. It applies to the areas where a local council has started it.
In Wales, local councils have a power to start Visitor Levy on 1 April or 1 October each year.
The levy applies (to visitor accommodation providers):
- only to areas where the local council introduces it
- if you take bookings for overnight stays in visitor accommodation
- to bookings for visitors from anywhere in the world, including Wales
Local councils must consult with local people before starting the levy. They must announce the levy start date 12 months in advance if they decide to start it. Local councils must spend Visitor Levy on improving local tourism.
The Welsh Revenue Authority (WRA) will collect and manage the levy for local councils.