What the rules say
The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 creates a national register. Every visitor accommodation provider must register each property with the Welsh Revenue Authority (WRA), whether or not their council charges the visitor levy. Registration opens in October 2026 and the deadline is 31 March 2027.
The same Act lets councils charge a visitor levy of £1.30 per person per night (75p for hostels and campsites). Stays of 31 nights or more are exempt. Cardiff will charge it from 1 April 2027, and bookings made from 6 months before a council's start date must include it. You file returns with the WRA, quarterly if you collect more than £1,000 a year, otherwise annually.
The Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 goes further: a statutory licensing scheme with safety standards, expected from around 2029. The details will be set in regulations after consultation.
For local tax, a Welsh holiday let pays business rates only if it is available for 252 days and let for 182 days a year. Otherwise it pays council tax, and councils can add a premium of up to 300% on second homes.
What to do
- Register each property with the WRA once registration opens in October 2026, and by 31 March 2027 at the latest.
- Check whether your council is introducing the visitor levy, and add it to your booking prices if so.
- Keep your fire risk assessment, gas and electrical records up to date ready for licensing.
Tips from the field
- Set the property's nation to Wales in HostSorted and we add the registration deadline to your checklist.
Official sources
- gov.wales: visitor levy and registration for providers
- gov.wales: Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026
- gov.wales: consultation on self-catering and local taxes
- gov.wales: fire safety for guest accommodation
Costs are typical 2025/26 prices, not official figures. This is general information, not legal advice. Last checked 26 Sept 2026.