Visitor levy: guidance for visitor accommodation providers

From 1 April 2027, a visitor levy may be introduced in parts of Wales. The Welsh Revenue Authority (WRA) collects and manages the levy for the Welsh Government.

The levy: 

• only applies to areas where the local council introduces it
• applies if you charge visitors for overnight stays
• applies to visitors from anywhere in the world, including Wales and the UK
• is paid to the Welsh Revenue Authority

Registering your visitor accommodation

Even if your local council does not introduce the visitor levy, you must register your visitor accommodation by law from autumn 2026.

You can sign up for updates about registration and visitor levy. 

How councils will use the money 

The money raised from the visitor levy will be used to improve local tourism facilities, including:

• public transport
• beaches, streets and green spaces
• visitor centres and heritage sites
• natural and cultural attractions
• public footpaths and toilets
• promoting the Welsh language 

From 1 April 2027, you’ll have to pay the levy if: 

• your accommodation is in an area where the local council introduces it
• any of the bookings you take are for 31 nights or less
• you charge visitors for overnight stays in accommodation, such as:
  • self-catering accommodation and homestays (including Airbnb or similar)
  • hotels, guesthouses or bed and breakfasts
  • campsites or camping pitches
  • hostels or bunkhouses
  • caravans, chalets, lodges, shepherd’s huts, glamping sites or similar
  • temporary accommodation for events, such as festivals 

Before the levy starts, your local council will: 

• run a consultation about introducing it in that area
• publish a report about their proposals
• publish the date of when the levy will be introduced

You can sign up for updates about registration and visitor levy. 

You’ll only have to pay the levy if you’re in an area where the local council introduces it. 

You do not have to pay the levy if the overnight stay is for someone who is: 

• under 18 and staying on a campsite pitch or in a shared room (such as a hostel or dormitory)
• staying more than 31 nights from a single booking
• staying in emergency or temporary housing arranged by the local council

More guidance on when the levy does not apply will be provided later.

You’ll pay the Welsh Revenue Authority: 

• 75 pence per person per night for campsite pitches or shared rooms (such as hostels or dormitories)
• £1.30 per person per night for all other types of visitor accommodation

From 2027, the visitor accommodation provider will be:

• responsible for paying the levy
• able to use the Welsh Revenue Authority’s online service to file returns and pay the levy

Visitor accommodation registration: 

• starts autumn 2026
• applies to visitor accommodation in Wales, even if they do not need to pay the levy

Find out more about registering visitor accommodation. 

The visitor levy will: 

• only apply to areas where the local council introduces it
• start from 1 April 2027 at the earliest

Visitor accommodation licensing is:

• a way to show that accommodation meets certain standards
• not currently required
• being planned

Find out more about plans for visitor accommodation licensing.

For help with questions about the visitor levy contact the Welsh Revenue Authority.