The levy on one booking
The rates, in gov.wales's words
Source: gov.wales, Visitor Levy in Wales. Read 25 October 2026.
Lower rate of 75 pence: "75 pence per person per night is paid for:
shared rooms in hostels, bunkhouses, bothies or dormitories
pitches for tents (including temporary ones for events and festivals)
This rate does not apply to children under 18 years of age."
Higher rate of £1.30: "£1.30 per person per night is paid for all other types of accommodation."
Source: gov.wales, Work out correct levy. Read 25 October 2026.
"You must pay the levy on a per person, per night basis."
"Remove children under 18 years of age when you are working out the lower rate levy."
"Do not use the totals of nights and guests when you work out your levy. Your levy amount will be wrong and higher."
Registration, start dates and bookings made in advance
Source: gov.wales, What is Visitor Levy in Wales. Read 25 October 2026.
"You must register your visitor accommodation by 31 March 2027. Even if your local council does not charge Visitor Levy."
"Local councils choose if they want to start the levy."
"They can do this on 1 April or 1 October every year."
Local councils must "announce the levy a year in advance".
Source: gov.wales, Visitor Levy in Wales. Read 25 October 2026.
"Cardiff Council has introduced a Visitor Levy on overnight stays."
Visitor Levy applies to: "new bookings for stays from 1 April 2027" and "adding more nights or visitors to existing bookings for stays from 1 April 2027".
Source: gov.wales, Record new bookings in advance. Read 25 October 2026.
"You must start recording the levy 6 months after a local council announces it."
"You only pay for the added nights or guests for changes to bookings."
"If your guests move dates, you must pay the levy on nights that are:
on or after the levy start date
not part of the original booking"
Cardiff Council: "From 28 September 2026, you must pay the levy on the bookings made for 1 April 2027 onwards."
When the return is filed and paid
Source: gov.wales, When you must file and pay. Read 25 October 2026.
"The levy accounting period runs from 1 April to 31 March."
"You must submit and pay your levy return by 31 May every year."
"For example, you must file and pay by 31 May 2028 for the accounting period of 1 April 2027 to 31 March 2028."
Owing £1,000 or less in one year: "You can choose to file and pay once a year or every 3 months." Owing more than £1,000 in one year: "You must file and pay every 3 months."
What £1,000 of levy looks like in overnight stays (sleeper nights): "770 at the higher rate of £1.30" and "1334 at the lower rate of 75 pence".
"You'll have 60 days after the end of each 3-month accounting period to file and pay your levy."
"Use the check-out date to see which accounting period the stay falls into. And pay the levy on the whole stay under that period."
| Accounting period | Deadline to submit your levy return and pay |
|---|---|
| 1 April to 30 June | 29 August |
| 1 July to 30 September | 29 November |
| 1 October to 31 December | 1 March (or 29 February in a leap year) |
| 1 January to 31 March | 30 May |
Notes
- Every rule above is quoted from gov.wales as read on 25 October 2026. The page works from those words and nothing else; where they do not settle a case, it says "Check with the Welsh Revenue Authority" rather than giving a total.
- A booking made before 28 September 2026 for Cardiff, or a booking whose dates have moved, or a stay that runs across 1 April 2027, is shown as one to check with the Welsh Revenue Authority.
- Councils other than Cardiff: registration is still required by 31 March 2027; no levy total is shown, because the start date and the date from which bookings count come from that council's announcement.
- If you are VAT registered, gov.wales says VAT applies on the total the visitor pays, including a levy passed on. That is not worked out here.
A levy log for every booking, and the return totals
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