Tourism Levy and Registration of Visitor Accommodation

 

The Welsh Government has confirmed new legislation for a visitor levy, which received Royal Assent in September 2025. This new law gives local authorities in Wales the power to introduce a small charge on overnight stays from visitors, with the aim of supporting sustainable tourism.

Cyngor Gwynedd is currently considering the potential introduction of a levy locally, but no decision has yet been made. This page provides the latest information about what the levy could mean for the businesses and communities in Gwynedd, along with links to further resources and frequently asked questions.

What is the Visitor Levy?

• The levy would be a small daily charge paid by people staying overnight in visitor accommodation, such as hotels, holiday cottages, B&Bs, and campsites.
• It is designed to create a lasting legacy for communities, culture, language, and the environment by reinvesting funds into the local visitor economy.
• The levy will be administered nationally by the Welsh Revenue Authority (WRA) on behalf of Welsh Government and any local authorities that choose to adopt it.
• The Welsh Government plan on introducing a licensing scheme for visitor accommodation. 

For background, visit: Welsh Government: Visitor levy – a small contribution for a lasting legacy

 

Registering and licensing accommodation in Wales

• The Welsh Revenue Authority (WRA) will be responsible for collecting and enforcing the levy nationally. The Welsh Revenue Authority is a public body responsible for collecting and managing devolved taxes in Wales.
• Businesses will not need to set up their own systems. WRA is developing a system intended to be as simple as possible, based on self-assessment.
• Reporting will likely be quarterly or annually, once the levy is active.
• The first step will be the registration of all visitor accommodation in Wales, beginning in September 2026. This applies in every local authority, whether or not the levy is introduced in that area.
• Providers will need to supply basic information such as type of accommodation, number of beds, ownership, and confirmation of safety compliance.
• Further legislation will be introduced to the Senedd in November 2025 regarding licensing requirements
• For more information go to: Licensing of visitor accommodation in Wales.

 

Timeline

• November 2025 – Introduction of the Accommodation Licensing Bill in Wales to the Senedd.
• September 2026: registration of all visitor accommodation in Wales begins.
• April 2027: earliest possible date a levy could be introduced in any area of Wales.
• A 12-month notice and consultation process is required before the levy can take effect locally.
• At present, no decision has been made by Cyngor Gwynedd on whether to implement a levy.

 

Potential Impact in Gwynedd

Research by Cyngor Gwynedd in 2019 suggested a levy could raise up to £9m per year locally.

Current Welsh Government estimates indicate the levy could generate around £6m per year in Gwynedd, to be reinvested into:

• better-maintained beaches, parks and town centres
• improved cultural attractions
• sustainable tourism that benefits both visitors and local communities
• supporting the Welsh language in our communities 

The Council itself would not directly administer the levy or employ extra staff for collection, this will be done nationally by WRA. Gwynedd Council’s role would be to manage local partnerships, communication, marketing, and projects funded by levy income.

 

Useful Links

• Sustainable Tourism Economy in Gwynedd and Eryri 2035

• Tourism Statistics & Research

• Visitor Accommodation (Registration and Levy) (Wales) Bill

 

Frequently Asked Questions

Has Cyngor Gwynedd decided to introduce a levy?
No. The Council has not yet made a decision.
A consultation and formal notice would be required before any levy is introduced.

Who will collect the levy?
The Welsh Revenue Authority will administer, support, and enforce the levy at a national level.

Will businesses need to manage the levy?
No. The system is being designed to be as simple as possible for providers, with quarterly or annual reporting.

When will the levy start?
The earliest date possible is 1 April 2027, but only following consultation and notice.

How much money could it raise in Gwynedd?
Estimates suggest around £6m annually, which would be invested into local communities, culture, and tourism infrastructure. The Welsh Government has provided guidance on the priority areas for investment:

• better-maintained beaches, parks and town centres
• improved cultural attractions
• sustainable tourism that benefits both visitors and local communities
• supporting the Welsh language in our communities 

How can I get involved in discussions?

Cyngor Gwynedd intends to hold stakeholder sessions in the future.
If you would like to receive updates, please contact us to register your interest..

We will share updates via the Business Bulletin and on this webpage.  

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