Visitor Accommodation (Register and Levy) Etc. (Wales) Bill

The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill gives local authorities the choice to introduce a levy on overnight stays in visitor accommodation.

Local authorities will decide whether to introduce a visitor levy. They must consult with their communities before doing so.

It will be a per person per night charge. It will apply to overnight stays in visitor accommodation in Wales where a local authority has decided to introduce a visitor levy in their area. The levy would apply to all visitors regardless of where they have travelled from.

The Bill also establishes a register of visitor accommodation providers operating in Wales. The register will include the type of visitor accommodation and location of the premises they operate across Wales. All visitor accommodation providers will be required to register. This is regardless of whether the local authority area they are operating in has chosen to introduce a visitor levy.

Our ambition is to grow tourism by supporting local communities in a way that is sustainable.

The Bill gives local authorities the ability to generate new money. This money can be invested into local services and infrastructure to support tourism in their area. Visitor levies are based on the principle of fairness. They aim to share the costs of tourism between residents and visitors more evenly.

Where a visitor levy has been introduced, the levy rate is a per person per night charge on overnight accommodation, set as:

• £0.75 per person per night for those staying at campsites (pitches) and hostels.
• £1.25 per person per night for those staying in all other visitor accommodation types.

The rate will be set nationally to ensure consistency.

Providers will be responsible for paying the levy. It is likely they will pass this charge on to visitors as an ‘indirect tax’. It 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
• Stay is at an individual’s sole or main residence
• The stay is for emergency or temporary housing arranged by the local authority

If a stay is due to an emergency situation, visitors may be able to seek a refund from the Welsh Revenue Authority. For instance, if a visitor's home is uninhabitable due to fire or flood.

Disabled people who pay additional levy costs when accompanied by a carer will also be able to claim a refund.

If all local authorities in Wales introduced a levy, it could generate up to £33 million a year across Wales.

Money raised from the levy can help communities respond to the costs associated with tourism. It can also support the Welsh language and help tourism grow. It will help improve things like toilets, footpaths, beaches, and support visitor centres. This will benefit both visitors and local residents.

Impact assessments are developed and published when legislation is first introduced to the Senedd. They consider the potential implications of the policy.

Demography analysis of enterprises in Wales for UK SIC2007 Division 55 - Accommodation for 2008 to 2020
Office of National Statistics

You can follow the Bill’s progress through the Senedd.

A final vote on the Visitor Accommodation (Register and Levy) Etc. (Wales) Bill will likely take place in summer 2025.

If the Bill is passed by the Senedd, it will be for local authorities to consult with their local populations before deciding whether to introduce a visitor levy. The earliest a visitor levy could be introduced is 2027.

We intend for registration of all visitor accommodation providers in Wales to start in 2026. Support will be available to accommodation providers throughout the registration process.

The register is the first step towards a statutory licensing scheme for visitor accommodation in Wales.

Further legislation will be introduced in due course.