The Welsh Visitor Levy, also known as the 'Tourism Tax', has now been given Royal Assent. From 2027, councils will have the option to introduce a small fee on overnight stays.
The Welsh Government has advised that from Autumn 2026, providers of overnight accommodation for visitors must register on the Welsh national visitor accommodation register. It is free to register, and the register will be used to collect valuable data and insight into Welsh tourism.
The earliest date the visitor levy can be introduced by those councils opting to do so will be 2027.
The new law:
- Will allow councils the option to charge a visitor levy on overnight stays.
- The levy will be a small charge to be used to support and encourage local tourism.
- For hostels and campsites, the levy is set at 75p per person, per night.
- For other accommodation, the levy is set at £1.30 per person, per night.
- Under-18s in shared accommodation will be exempt from the charge.
Councils can decide how the funds raised by the Visitor Levy will be spent, but it is expected to be used for improving town facilities such as toilets, footpaths and beaches.
Useful guides on this topic
Welsh Taxes: What's new 2025?
What’s new for Welsh taxes in 2024-25? What updates have occurred this year? What changes must be implemented for 2025-26?
Welsh Income Tax: Am I a Welsh Taxpayer?
Who is a Welsh taxpayer? What if I move across the border during the tax year? What about non-UK residents who work in Wales?
Welsh Income Tax Rates
What is the Welsh rate of Income Tax? What rate is Welsh Tax?
External links
Welsh Government: Visitor Accommodation (Register and Levy) Etc. (Wales) Bill