Levy Folio

Independent and unofficial. Not run or endorsed by any council, VisitScotland or the Welsh Revenue Authority. Your return is your responsibility: check the official pages.

Wales · Approved, starts 1 Apr 2027

Cardiff visitor levy calculator

Starts 1 April 2027. £1.30 per person per night, or 75p for tent pitches and shared dorm beds. Bookings made or changed from 28 September 2026 count. Paid to the Welsh Revenue Authority.

1Where is the accommodation?
2The booking

3What the guest paid

Everything the guest paid you, before any levy.

Meals, drinks, parking, optional laundry, transport. Leave empty if none.

4Anything unusual?

Showing an example booking. Change any field.

Cardiff in plain words

  • Count people, not price. The levy is the number of guests the booking is for, times the nights, times the rate. The price does not matter.
  • Children count at £1.30. Under-18s are only left out at the 75p lower rate.
  • Late arrivals and early leavers still count. The levy follows what the booking entitles guests to, unless you change the booking.
  • Over 31 nights is outside the levy, if everyone is booked for every night under one contract.
  • Register first. Every Welsh provider must be on the register by 31 March 2027. How to register.

The rules at a glance

Status
Approved, starts 1 Apr 2027 [2]
Rates
£1.30 a person a night (higher rate). 75p for tent pitches and shared dorms (lower rate) [1]
Which stays
Stays that start on or after 1 April 2027 [2]
Which bookings
Bookings made or changed from 28 September 2026. For changed bookings, only added guests or nights count [2]
Long stays
A booking giving everyone more than 31 nights is outside the levy [1]
Under-18s
Left out at the lower rate only. At the higher rate they count like adults [1]
Exempt guests
  • Arranged by a council under its homelessness duties (Housing (Wales) Act 2014, Part 2): no levy.
  • Provided for asylum support, immigration bail, Bail Act or probation purposes: no levy.
  • Your own employee, apprentice or contractor staying under their work contract: no levy.
  • Carer accompanying someone who gets a disability benefit: you still pay; whoever paid can claim it back from the WRA within 90 days.
  • Could not stay at home because of a risk to health, safety or welfare, or was homeless: you still pay; whoever paid can claim it back from the WRA within 90 days.
[1]
Returns
To the Welsh Revenue Authority. Quarterly, due 60 days after each calendar quarter; or yearly by 31 May if you expect £1,000 or less of levy a year. A stay goes in the period it ends in. Nil returns are required [1]

Key dates

  1. Bookings Bookings made (or changed) from today count for stays from 1 April 2027.
  2. Deadline Every Welsh provider must be on the visitor accommodation register.
  3. Go-live Levy starts. £1.30 or 75p per person per night.
  4. Return First quarterly return and payment due (stays ending April to June 2027).
  5. Return Quarterly return and payment due (July to September 2027).
  6. Return Quarterly return and payment due (October to December 2027; 2028 is a leap year).
  7. Return Quarterly return and payment due (January to March 2028).
  8. Return First annual return and payment due, for small providers (April 2027 to March 2028).

All dates for every council are on what’s coming.

Sources

  1. Welsh Revenue Authority: technical Visitor Levy guidance for accommodation providers (all pages) Read 2 Nov 2026
  2. GOV.WALES: check if your council charges the levy Read 2 Nov 2026
  3. GOV.WALES: registering visitor accommodation Read 2 Nov 2026
  4. GOV.WALES: register your visitor accommodation in Wales Read 2 Nov 2026
  5. Cardiff Council: visitor levy Linked 2 Nov 2026; we could not open it, so its facts above come from the other sources
Official Cardiff visitor levy information