Welsh Government Tourism Industry Policy links

The Senedd has voted to give councils the choice to introduce a small visitor levy on overnight stays to raise and reinvest vital funding into local tourism.

The Visitor Accommodation (Register and Levy) Etc. (Wales) Act establishes the first local tax designed and legislated for in Wales.

Local councils in Wales can now choose to add a small charge (called the levy) on overnight stays, which will raise money which can be re-invested in tourism-related expenses – such as improving toilets, footpaths, beaches, visitor centres and activities. 

The earliest a visitor levy could be introduced in April 2027 following local consultation and a 12-month notice period. 

The Act also introduces a national statutory register for all visitor accommodation providers who operate in Wales. It will be free to register and will provide valuable data and insight about the size and scale of the sector across Wales.

The Welsh Government has confirmed that the Welsh Revenue Authority (WRA) will be responsible for managing the new Register of Visitor Accommodation Providers. 

The register will:

• Ensure a consistent and transparent approach to accommodation provision in Wales.
• Support local authorities in managing tourism more effectively.
• Provide a foundation for the potential introduction of a visitor levy, which local authorities may choose to implement to reinvest in local services and infrastructure.

The WRA will work closely with accommodation providers, local authorities, and tourism stakeholders to ensure a smooth and supportive rollout of the register.

Further information

The links below provide further information 

• Visitor accommodation registration | Sub-topic | GOV.WALES
• Visitor levy | Sub-topic | GOV.WALES
• The visitor levy: a small contribution for a lasting legacy | GOV.WALES

For booking platforms and tourism bodies

• 12 November at 2:00pm (English) – [Register here]
• 13 November at 2:00pm (Cymraeg) – [Register here]

For visitor accommodation providers 

• 19 November at 2.00pm (English) – [Register here]
• 25 November at 2.00pm (Cymraeg) – [Register here]

We plan to introduce a licensing scheme for visitor accommodation in Wales, starting with self-catering accommodation.

The scheme will support tourism in Wales by:

• reassuring visitors that accommodation meets the standards they would expect
• providing a clear regime for providers.

A draft of the Development of Tourism and Regulation of Visitor Accommodation (Wales) Bill has been published.

The Bill is expected to be introduced to the Senedd in November 2025, subject to the Llywydd’s determination.

If passed, the Bill will create the legal framework for the licensing scheme. It will build on plans for a national register of visitor accommodation providers, set out in the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025.

The Bill will also create a Code of Welsh law on tourism. This will bring together existing laws on tourism and make the law easier to access and understand.

A detailed explanation of the Bill and its impact will be published in the Explanatory Memorandum when the Bill is introduced.

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 on the Welsh Government’s policy on this matter can be found here: Non-Domestic Rates for Self-Catering Properties in Wales | Business Wales (gov.wales)