Visitor Levy for visitor accommodation providers: technical guidance - Introducing, changing, and abolishing the levy

Where a principal council has run their consultation and decided to introduce the levy in their area, they will need to publish a notice setting out their decision.

The notice will need to be made on the principal council’s website, and in any other manner the principal council considers appropriate. The notice must set out:

• the decision to introduce the levy in their area
• the date on which the levy will be introduced in their area, which can only be on the 1 April or 1 October in any financial year
• the rates of the levy
• any other information that the council thinks is appropriate to include in the notice

In addition to the above, the notice must be published at least 12 months before the levy is to be introduced in the council’s area. This means the last date for publishing a notice will be:

• 31 March to introduce the levy on 1 April the following year
• 30 September to introduce the levy on 1 October the following year

By exception, a period shorter than 12 months may be agreed between the WRA and principal council.

Visitor accommodation providers will be able to find information about principal councils who have or are consulting, as well as their decision. You can check if a local council charges Visitor Levy in Wales.

Where a principal council decides to introduce the levy, a visitor accommodation provider will need to become familiar with the rules for the levy and may need to adapt some business practices or record keeping ensuring they can comply with the levy.

Visitor accommodation providers will also be able to seek information from the principal council, where they have decided to introduce the levy.

Example

A principal council has carried out a consultation and decided to introduce the levy in their area. On 10 September 2026, the council publishes their notice on their website and includes information on:

• their decision to introduce the levy
• the levy will be introduced on 1 October 2027
• the rates of the levy

As part of introducing Visitor Levy in its local area, a principal council must establish a forum, called a levy partnership forum. This forum will discuss opportunities and issues relating to levy in their council area, as well as provide the principal council with information and advice on how the levy proceeds could be used for the purposes of destination management and improvement in the local area.

The principal council will ultimately be responsible for deciding how levy proceeds should be used to support destination management and improvement in their area. However, they are responsible for considering any information or advice that the levy partnership forum provide in relation to how levy proceeds could be used, or potential changes to the levy.

The levy partnership forum should represent a range of views across tourism and visitor accommodation in the council’s area, and it will be for the principal council to take steps to ensure the forum achieves this. Visitor accommodation providers who operate in an area where the levy is being introduced, or has already been introduced, may seek further information about the partnership forums from their principal council.

Principal councils and consultations  

For information on the rules relating to principal councils and the consultations they must carry out before deciding to introduce, change or abolish the levy, see the guidance published by the Welsh Ministers. 

The principal council will only be able to make changes to the levy if the Welsh Ministers make regulations giving councils who have introduced the levy the ability to change it. For example, by adding an additional amount to the rates of the levy.

If regulations have been made and a principal council wishes to make changes to the levy, they will need to run a consultation and then make a decision. This decision will then need to be set out and published in a notice on the council’s website, and through any other channels they deem appropriate.

The notice will set out:

• the decision it is making in relation to changing the levy
• the date that the levy will change, which can only be on the 1 April or 1 October in any financial year
• what the rates of the levy will be
• any other information that the council thinks is appropriate to include in the notice

The notice must be published at least 6 months before the change is to be introduced in the council’s area.

Subject to future regulations being made, principal councils will not be able to take steps to change the levy within the first 12 months of the levy being introduced in their area.

Should a principal council decide to change levy rate in their area following any future regulations, visitor accommodation providers will be able to respond to consultations and should be made aware through published notifications of any intended changes. The WRA will also provide information for registered visitor accommodation providers in the relevant Visitor Levy area of any changes.

As Visitor Levy is a local tax, principal councils that have introduced the levy can decide in the future to abolish the levy. To do so, principal councils will need run a consultation, ensure they meet their obligations and then make a decision. This decision will then need to be set out and published in a notice on the council’s website, and through any other channels they deem appropriate.

The notice will set out:

• the decision to abolish the levy
• the date that the levy will be abolished in that area, which can only be on the 1 April or 1 October in any financial year
• any other information that the council thinks is appropriate to include in the notice

In addition to the above, the notice must be published at least 12 months before the levy is to be abolished in the council’s area. By exception, a period shorter than 12 months may be agreed between the WRA and principal council.