Tourist Taxes

Registering and paying the Wales visitor levy

If you let visitor accommodation anywhere in Wales, you have to register it with the Welsh Revenue Authority (WRA) by 31 March 2027, whether or not your council charges the levy. In Cardiff you'll also charge the levy on stays from 1 April 2027.

Updated

  1. Register, whether or not your council charges

    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 and glamping.
    When
    Registration runs from 1 October 2026 (a public beta) to 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

    So far that means Cardiff. The rates are the same across Wales.

    £1.30 per person per night
    Hotels, B&Bs, guest houses, self-catering, holiday lets, homestays, caravans and motorhomes on pitches, and glamping. Every guest pays, babies included.
    75p per person per night
    Shared hostel or bunkhouse rooms and tent pitches. Adults only: under-18s are exempt at this rate.
    Not charged
    Bookings of 32 nights or more, and employees and contractors staying for work.
    Cardiff's 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. The Cardiff page and the calculator work out a guest's levy for you.

  3. File returns and pay

    • If you owe more than £1,000 a year, you file a return and pay every quarter, 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 couldn't start before 1 October 2027). Anglesey decided against.

Sources