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
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.
The legal default is that the licensing scheme will come into force in March 2030. Before that, there will be further consultation on the regulations to be made under the Act, and guidance on the scheme will be published.
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
The Regulatory Reform (Fire Safety) Order 2005 (“the Fire Safety Order”) is the legislation that controls fire safety in all premises in Wales and England that provide accommodation for paying guests.
The Fire Safety Order applies if anyone pays to stay in your premises or in a room within your premises, other than to live there permanently. The Fire Safety Order applies to all short-term lets that are not let as a principal residence, even if you rent out a room in your premises only once.
This Guide provides more information on how to comply with fire safety law in small places to stay, such as B and Bs and self-catering properties.
The Equality Act 2010 applies to all businesses. The act protects anyone who is disabled, is thought to be disabled, or is associated with someone who is disabled. The act gives these people rights of access to goods, facilities and services (including tourist attractions and accommodation) and ensures that they are treated no less favourably than other customers.
You are also required to make reasonable adjustments to the way you deliver your services and to the physical features of your premises to make it easier for disabled customers to use them. It would be unlawful to refuse access to a disabled person accompanied by an assistance dog, except in the most exceptional circumstances.
More information on the Equality Act and help with good business practice is available on the EHRC website.
