Guide
Wales Visitor Levy: what accommodation providers need to know
How the Wales Visitor Levy works, including who it applies to, rates, exemptions, and how to collect and remit it. Councils can choose to adopt the levy from April 2027.
Check if your local council is introducing the Wales Visitor Levy from April 2027. If they are, collect a small charge per person per night from guests and pay it to the Welsh Revenue Authority. Children under 18 and stays longer than 31 nights are exempt.
- Check if your council introduces the levy from April 2027
- Collect 75p per person per night for hostels and campsites
- Collect £1.30 per person per night for all other accommodation
- Do not charge for children under 18 or stays over 31 nights
- Register with the Welsh Revenue Authority even if no levy
- Pay all collected levy funds to the Welsh Revenue Authority
- Keep records of all charges and exemptions
- Follow rate changes set by Welsh Ministers
The Wales Visitor Levy is a small per-person, per-night charge on overnight visitor accommodation stays. It was created by the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 and gives local councils in Wales the power to introduce the levy in their area from 1 April 2027.
The key point: councils choose whether to adopt the levy
The Visitor Levy is not automatic. Each local council in Wales decides independently whether to introduce it. If your council does not adopt the levy, you will not need to collect it -- but you must still be registered with the Welsh Revenue Authority.
Before introducing the levy, a council must:
- Consult with local people about the proposal
- Announce the start date at least 12 months in advance, giving providers time to prepare
This means the earliest any council could start collecting the levy is 1 April 2027, and only if it completed consultation and announced the start date by 1 April 2026.
Levy rates
Welsh Ministers set the levy rates nationally. This means every council that adopts the levy uses the same rates, ensuring consistency for providers and guests across Wales.
Who is exempt
Not everyone pays the levy. The Act includes several exemptions to protect specific groups.
How to collect and remit the levy
If your local council introduces the levy, you as the accommodation provider are legally responsible for collecting it from guests and paying it to the WRA.
Impact on pricing
The levy is a modest addition to accommodation costs. At the standard rate of £1.30 per person per night, a couple staying for a 3-night break would pay an extra £7.80 in total. At the lower rate of 75p (for campsites and hostels), the same stay would add £4.50.
You may choose to absorb the levy in your pricing or show it as a separate line item on guest bills. Either approach is acceptable, but guests must be made aware of the charge. Transparency about the levy and its purpose (supporting local tourism facilities) can help manage guest expectations.
Where the money goes
All levy revenue must be retained and reinvested locally by the council that introduced it. Funds must be used to support tourism in the area, for example maintaining public toilets, footpaths, beaches, and visitor centres. The levy cannot be used for general council spending unrelated to tourism.
Comparison with Scotland
Scotland's Visitor Levy (Scotland) Act 2024 also gives councils discretionary power to charge a levy on overnight stays. However, the two schemes differ in important ways:
- Rate structure: Wales uses a flat per-person, per-night amount set nationally (75p or £1.30). Scotland lets each council set its own percentage of the accommodation cost (Edinburgh has set 5%)
- Rate-setting: Welsh Ministers set rates centrally. Scottish councils set their own rates
- Collection body: Wales uses the Welsh Revenue Authority centrally. Scottish councils manage their own collection
England and Northern Ireland have no visitor levy legislation.
Not all councils will adopt the levy
Do not assume the Visitor Levy will apply in your area. Monitor your local council's announcements. If your council decides to introduce the levy, it must give you at least 12 months' notice before the start date. Use that time to update your booking systems, train staff, and set up record-keeping.