Tourism Levy and Registration of Visitor Accommodation

Please note: At the moment, Cyngor Gwynedd has not made a decision regarding the introduction of the levy.

A consultation period (regarding the introduction of the levy) and 12 months' notice is required before the levy comes into effect locally.

• 14 May 2026 - Decision made whether or not to consult on the visitor levy at the Full Council meeting (opens in new tab).
• 20 May to 26 July 2026 - Consulting on the proposal to introduce a visitor levy in Gwynedd
• 26 July 2026 – Consultation period ends and reports prepared for the Full Council meeting.
• 24 September 2026 – Report presented to the Full Council.
• October 2026 – Registration of visitor accommodation across Wales begins.
• Spring 2027 - Registration period for visitor accommodation closes.
• April 2027 – The earliest date that a levy could be introduced in any area of Wales.
• October 2027 – The earliest date that a visitor levy could be introduced in Gwynedd, subject to Full Council approval following consultation and the required 12 months' notice period.

• The levy would be a 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) (opens in new tab) 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 in the self catering sector

The Welsh Government has proposed two national levy rates:

• £1.30 +VAT per person, per night for most types of accommodation (e.g. hotels, B&Bs, self catering and caravans)
• 75p +VAT per person, per night for lower-cost accommodation such as hostels and tent pitches

These rates are set nationally and would apply if Gwynedd chose to introduce the levy.

Visitor accommodation registration opens in Autumn 2026. You must register with the Wales Revenue Authority (WRA) by law if you charge visitors for overnight stays in Wales.

Registration will:

• Help visitors find registered accommodation
• Provide data to support tourism in Wales
• Help you collect and pay the visitor levy (if your local council is involved)
• Businesses will need to provide their contact details and information about the accommodation (address and number of bedspaces etc)

You can get updates on registration and the visitor levy by joining the Wales Revenue Authority:

Sign up to receive updates (opens in new tab)

View more information (opens in new tab)

The Development of Tourism and Regulation of Visitor Accommodation (Wales) Bill (“the Bill”) provides the legislative framework for a licensing scheme for visitor accommodation in Wales.

Further information is available on the Welsh Parliament website:
Development of Tourism and Regulation of Visitor Accommodation (Wales) Bill (opens in new tab)

Further information is available on the Welsh Government website:
View more information: Licensing of visitor accommodation in Wales (opens in new tab)

Please refer to the Gwynedd Economic Impact Assessment (opens in new tab) for estimates of the potential revenue that could be generated through the levy in Gwynedd. Any revenue raised would be reinvested in:

• 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 the Welsh Revenue Authority (WRA).

Cyngor Gwynedd’s role would be to manage local partnerships, communication, marketing, and projects funded by levy income.

More information

• Visitor Levy, Full Council Report, 14 May 2026
• Gwynedd Economic Impact Assessment (opens in new tab)

• Visitor Levy, Full Council Report, 14 May 2026
• Appendix 1: Gwynedd Visitor Levy Proposal (opens in new tab)
• Appendix 2: Economic Impact Assessment (opens in new tab)
• Appendix 3: Equality Impact Assessment (opens in new tab)
• Appendix 4: Cyngor Gwynedd's Composite Impact Assessment (opens in new tab)
• Appendix 5: Environmental Impact Assessment (opens in new tab)
• Appendix 6: Social Impact Assessment (opens in new tab)

No. The Council has not yet made a decision. A consultation period and formal notice would be required before any levy is introduced.

The Welsh Revenue Authority (WRA) will administer, support, and enforce the levy at a national level.

In Wales, the earliest date possible is 1 April 2027, but only following the consultation period and a year notice is given to the Welsh Revenue Authority by the local authority.

• Visitor Levy for visitor accommodation providers: overview | GOV.WALES
• Home | GOV.WALES
• Sign up for updates about registering visitor accommodation and Visitor Levy | Welsh Revenue Authority
• Contact us: Welsh Revenue Authority | GOV.WALES