The Senedd, the Welsh Parliament, has voted to introduce the Visitor Accommodation (Register and Levy) Etc (Wales) Bill. This could see a family of four paying an extra £36.40 for a week's hotel or B&B stay.
The Bill, according to Finance Secretary Mark Drakeford, was the first local tax for more than 500 years to have been designed in Wales. Senedd members passed the legislation on Tuesday, 8 July 2025, with 37 votes for and 13 against.
The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill gives local authorities the choice to introduce a levy on overnight stays in visitor accommodation, with Cardiff, Anglesey and Gwynedd showing interest so far.
Local authorities will decide whether to introduce a visitor levy, but they must consult with their communities before doing so. The tax would apply to all visitors regardless of where they have travelled from.
The Wales Tourism Alliance organisation has expressed its ‘disappointment’ at the fact that the Welsh Government has approved a ‘tourism tax’ for Wales.
The Bill also establishes a register of all visitor accommodation providers operating in Wales.
- The register will include the type of visitor accommodation and the location of the premises they operate.
- All visitor accommodation providers will be required to register regardless of whether the local authority has chosen to introduce a visitor levy or not.
Levy rates
In the council areas where a visitor tax has been introduced, the rate is a per person, per night charge on overnight accommodation at:
- £0.75 per person per night for those staying at campsites (pitches) and hostels.
- It excludes people under 18 years old.
- £1.30 per person per night for those staying in all other visitor accommodation types, regardless of age.
It is a national rate that may change during the continued Senedd scrutiny process.
Who pays
Accommodation providers will be responsible for paying the tax, which will be collected and managed by the Welsh Revenue Authority (WRA).
The levy will not be payable for stays in visitor accommodation where the stay is:
- Longer than 31 days.
- At an individual’s sole or main residence.
- For emergency or temporary housing arranged by the local authority.
Certain exceptions will be able to seek a refund from the Welsh Revenue Authority:
- If a stay is due to an emergency, for example, a visitor's home is uninhabitable due to fire or flood.
- Disabled people who pay additional levy costs when accompanied by a carer.
- People fleeing domestic violence.
The Welsh Government says that the money raised should help communities with the costs associated with tourism and support the Welsh language.
Useful guides on this topic
Welsh Taxes: What's new 2025?
What’s new for Welsh taxes in 2024-25? What updates have occurred this year? What changes must be implemented for 2025/26?
Welsh Income Tax: Am I a Welsh Taxpayer?
Who is a Welsh taxpayer? What if I move across the border during the tax year? What about non-UK residents who work in Wales?
External links
Welsh Government: Visitor Accommodation (Register and Levy) Etc. (Wales) Bill