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.

Guides

How to do the Welsh visitor levy return

The Welsh Revenue Authority collects the levy for every council that charges it. It is self-assessed: you add up the levy on each booking and file one return for the period.

Quarterly or annual?

Annual

Only if you expect £1,000 of levy or less in the financial year (1 April to 31 March) and did not owe more than £1,000 the year before. File and pay by 31 May.

Quarterly

Everyone else, or anyone who prefers it. File and pay within 60 days of each calendar quarter ending.

£1,000 is about 770 person-nights at £1.30. A cottage for 4, let 30 weeks a year, is about 840: just over.

QuarterFile and pay by
1 April to 30 June29 August
1 July to 30 September29 November
1 October to 31 December1 March (29 February in a leap year)
1 January to 31 March30 May

Working out each booking

  1. Count everyone the booking entitles to stay. At the lower rate, leave out anyone under 18 on the first night.
  2. Multiply by the nights booked. That is the number of leviable nights.
  3. Multiply by £1.30 (higher rate) or 75p (lower rate). A booking with both, such as a lodge and a tent pitch, is worked out separately for each.
  4. Put it in the period the stay ends in. A stay from 25 September to 4 October goes in October to December.

Things that catch people out

  • Nil returns. You must file even when nothing is due, for example when closed all quarter.
  • Late arrivals and early departures do not reduce the levy unless you formally change the booking.
  • Unknown guest numbers. Without them, the WRA may assume the place was full. Record how many people each booking is for.
  • Changing how often you file is only allowed at the start of a financial year.
  • Guest repayments. Carers of people on a disability benefit, and people who could not stay at home safely, can claim the levy back from the WRA within 90 days. You still pay it.

The WRA says further guidance on completing the return is still to come. We will update this page when the form is published.

Source: WRA technical guidance, read 2 November 2026.