In this guide
5. Record new bookings in advance
You must start recording the levy 6 months after a local council announces it.
This applies to the stays that begin on or after the levy start date.
You must pay the levy on:
- new bookings
- changes to bookings
You only pay for the added nights or guests for changes to bookings.
If your guests move dates, you must pay the levy on nights that are:
- on or after the levy start date
- not part of the original booking
Dates you must know
Cardiff Council
From 28 September 2026, you must pay the levy on the bookings made for 1 April 2027 onwards.
Examples of paying the levy
Let’s say you have a guesthouse in Cardiff.
Paying on new bookings
Osian and Dylan want to book a room for a week in May 2027. If they book their room on 28 September 2026 or later, you must pay the levy on their stay.
Paying on changes to bookings
Adding more nights
Clyde books a room in your guesthouse for August 2027. He does it in May 2026. So, you do not need to pay the levy on his stay. In January 2027, Clyde adds 3 more nights to his booking. Now, you must pay the levy on the added 3 nights.
Adding more guests
Mary books a room for September 2027. She does it in February 2026. So, you do not pay the levy on her stay. In December 2026, Mary invites her friend, Alison, to stay with her and adds her friend to the booking. Now, you must pay the levy on Alison’s part of the stay.
Moving the booking dates
Megan and George book a room for June 2027. They do it in August 2026. So, you do not pay the levy on their stay. In October 2027, they move their stay to July 2027. Now you must pay the levy on it.