Wales visitor levy: registering and paying, for hosts
If you let visitor accommodation anywhere in Wales, you must register it with the Welsh Revenue Authority (WRA) by 31 March 2027, whether or not your council charges the levy. In Cardiff you also charge the levy on stays from 1 April 2027.
1. Register (everyone in Wales)
- Who: anyone who takes bookings of 31 nights or less: hotels, B&Bs, guest houses, self-catering, holiday lets and Airbnb, caravan and camping parks, hostels, glamping.
- When: registration opens on 1 October 2026 (public beta) and the deadline is 31 March 2027.
- Cost: free.
- If you don't: penalties of £100 per premises, rising to £1,400 in total.
2. Charge the levy (where your council has one: Cardiff so far)
- £1.30 per person per night for hotels, B&Bs, guest houses, self-catering, holiday lets, homestays, caravans and motorhomes on pitches, and glamping. Every guest pays, including babies.
- 75p per person per night for shared hostel or bunkhouse rooms and tent pitches, adults only: under-18s are exempt at this rate.
- Not charged on bookings of 32 nights or more, or for employees and contractors staying for work.
- Cardiff dates: charged on bookings made from 28 September 2026 for stays from 1 April 2027.
You're liable for the levy whether or not you pass it on to guests. Councils can only start on 1 April or 1 October, and bookings become liable six months after a council announces its levy. Use the Cardiff page or the calculator to work out a guest's levy.
3. File returns and pay the WRA
- If you owe more than £1,000 a year: a return and payment every quarter, due 60 days after the quarter ends (29 August, 29 November, 1 March and 30 May).
- If you owe £1,000 or less: you can file once a year instead, by 31 May for the year to 31 March.
Other Welsh councils
Only Cardiff has confirmed a levy. In September 2026 Conwy deferred its decision and Gwynedd delayed one (a levy there could not start before 1 October 2027); Anglesey decided against.