The Visitor Accommodation (Register and Levy) Act became law on 18 September 2025.
The Act requires anyone charging visitors for overnight stays in Wales to register with the Welsh Revenue Authority by law. Visitor accommodation providers must register whether or not a council introduces a visitor levy in their area. Registration opens in autumn 2026.
The new law also gives councils in Wales the choice to introduce a charge on overnight stays in their area. The earliest a levy can be introduced is April 2027 and councils must give the WRA 12 months’ notice before introducing a levy.
The Welsh Revenue Authority (WRA) is responsible for collecting and managing visitor accommodation registration and the visitor levy.
From autumn 2026, anyone who charges visitors for overnight stays in Wales and takes bookings for 31 nights or less must register with the Welsh Revenue Authority by law.
Visitor levy rates:
- The levy is 75 pence per person per night for adults staying in campsite pitches or shared rooms (such as hostels or dormitories). People under 18 are exempt.
- For all other accommodation types, the levy is £1.30 per person per night. This includes people under 18.
You must register your accommodation whether or not your council introduces a visitor levy.
The WRA is running webinars this November to help you prepare for the changes.
For Booking Platforms and Tourism bodies:
For Visitor Accommodation Providers:
For further information please select the following link: The visitor levy: a small contribution for a lasting legacy | GOV.WALES.