Overview

• Senedd approved the Visitor Accommodation (Register and Levy) Bill by 37–13, enacting an optional levy on stays from 2027
• Councils may set a two-tier fee of £1.30 per night for most accommodations and 75p for hostels and campsites, both subject to VAT with under-18 exemptions on the lower rate
• Official estimates project the levy could raise up to £33 million annually for facilities such as toilets, trails and visitor centres, while impact assessments forecast economic effects ranging from a £10.8 million boost to a £7.3 million reduction and job changes between +100 and –390 roles
• Cardiff and Anglesey councils have signalled plans to adopt the charge, whereas Vale of Glamorgan, Rhondda Cynon Taf, Newport and Pembrokeshire have ruled out implementing the levy
• Welsh Conservatives and Reform UK have pledged to repeal the tax if they win the 2026 Senedd election