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

Visitor accommodation providers pay Visitor Levy in Wales.

Being a visitor accommodation provider

You’re a visitor accommodation provider if you:

• own or lease your visitor accommodation 
• take any bookings for 31 nights or less 

Partnerships paying the levy

If you are a partnership, you:

• are responsible for Visitor Levy together, but
• can choose one of you to file and pay your levy

Voluntary groups paying the levy

When running a voluntary group (like a club, association, or similar):

• all managing members are responsible for paying the levy, but
• any one of these members can file and pay the levy

Using agents, employees, or helpers

You can ask someone you trust to help file and pay your levy. 

But you are still responsible for them doing it right and on time.

If you stop providing visitor accommodation

You stop providing visitor accommodation if you:

• stop advertising your accommodation
• no longer take bookings from guests

After you stop, you must submit your return for the last accounting period. 

Even if it’s 0 pounds.