Visitor Levy checklist for accommodation providers in Cardiff

From 28 September 2026, you must account for Visitor Levy. 

For stays from 1 April 2027, you must pay the levy on:  

• new bookings   
• changes to bookings 

Check how to account for new bookings and changes. 

If you’re unsure you must pay the levy, check who pays the levy.  

There are 2 levy rates you pay based on your accommodation type. 

Check how much you must pay to ensure you got your levy rate right. 

If you are VAT registered 

You must pay your VAT to HMRC.  

Check how VAT applies to Visitor Levy. 

You can cover the levy costs by:

• absorbing them
• raising your price
• charging levy fees

Check our guidance on covering levy costs. 

If you’ve decided to charge levy fees

Your booking platform, such as Airbnb or Booking.com, may help you add levy fees on your bookings. Check with them for more details.

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 visitors 
• number of nights 

Check how to keep good levy records.

You must pay the levy on a per person, per night basis.

This is also known as overnight stays or sleeper nights.

Check if you are working out correct levy amounts.

You must submit your levy returns based on how much you owe.

Check the accounting period dates and deadlines.

You’ll be able to use our online service to file your levy return.

You’ll pay the levy by bank transfer to the Welsh Revenue Authority.

Check what details you’ll need to provide when filing your levy.

For more details about Visitor Levy, you can:

• check the guidance on Visitor Levy
• sign up for updates about Visitor Levy
• contact the Welsh Revenue Authority

We're running user research sessions with accommodation providers in Cardiff. We want to understand how you manage bookings and run your business day to day.

Sign up to take part in user research