SLSUpdateJuly25The latest information on the Visitor Accommodation Register and Levy
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) Bill 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 Bill 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.
Businesses do not have to do anything immediately and further communications will follow from the WRA later this year to explain steps they will need to take and by when.
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
Classification of self-catering holiday lets for local taxes in 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)
