Policies and legislation influencing the tourism sector in Wales:
From Autumn 2026, all visitor accommodation providers that take bookings for overnight stays in Wales will need to register with the Welsh Revenue Authority.
Registration is free and will offer valuable data and insights into the tourism sector across Wales.
Registration is a legal requirement and there will be financial penalties for businesses which do not comply.
The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 allows councils to introduce an overnight visitor levy to raise funds to support local tourism.
Key points
- Local councils can choose if they want to introduce the visitor levy in their area. They will make their decision after consulting with residents and businesses.
- The earliest a council could bring in a visitor levy is April 2027.
- Funds will help local authorities cover the costs associated with hosting visitors such as street cleaning, waste collection, maintaining toilets, and preserving natural and cultural attractions
The Development of Tourism and Regulation of Visitor Accommodation (Wales) Bill was introduced on 3 November 2025. The Bill is designed to promote tourism development in Wales and provides the legislative framework for a licensing scheme for visitor accommodation. The licensing scheme builds upon the register established by the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 and will regulate visitor accommodation in Wales to ensure it meets certain standards.
More information can found on Licensing of visitor accommodation in Wales | GOV.WALES.
Building on the registration of visitor accommodation, we are introducing a licensing scheme for visitor accommodation in Wales. This will start with self‑contained, self‑catering accommodation, with the ability to extend to other types of accommodation in future. This will support tourism in Wales by:
- reassuring visitors that accommodation meets the standards they would expect
- providing a clear and consistent regulatory regime for providers.
The legislation to support this approach was laid before Senedd Cymru on 3 November 2025, alongside an Explanatory Memorandum. The Bill has now completed its passage through the Senedd and has received Royal Assent, becoming an Act.
The Act also creates a Code of Welsh law on tourism. This brings together existing laws on tourism and makes the law easier to access and understand.
Further information: Licensing of visitor accommodation in Wales | GOV.WALES
Properties used as self-catering holiday lets are classified either as domestic or non-domestic for local taxation purposes. Domestic properties are liable for council tax and non-domestic properties are liable for non-domestic rates (often known as business rates).
Specific criteria are required to classify self-catering holiday lets, as the same properties could potentially be used either for this purpose or as domestic dwellings.
Further details: Non-Domestic Rates for Self-Catering Properties in Wales | Business Wales
