Cardiff accommodation providers need to start accounting for the Welsh visitor levy on qualifying bookings made from 28 September 2026. The levy itself starts on 1 April 2027, so a guest staying this autumn does not suddenly face a new charge. The immediate job for a small hotel, guesthouse or holiday let is to identify which future bookings and later changes will count.
The Welsh Revenue Authority (WRA) says the rule applies to new bookings made from today for stays beginning on or after 1 April 2027. It also applies when extra nights or guests are added to an existing booking for a stay from that date. Cardiff is currently the only Welsh council listed by the WRA as introducing the levy; operators elsewhere in Wales should check their own council’s position rather than apply Cardiff’s start date.
Which bookings should you flag?
A room booked today for a week in Cardiff next May falls within the levy rules. A booking made months ago does not become liable simply because the guest stays after 1 April 2027. But if the guest later adds a person or extra nights, the new part may count. The WRA’s examples show that the added guest or nights are charged, while the original booking remains outside the levy. Moving a stay to new dates can also bring previously unbooked nights within scope.
That makes the date and history of each reservation useful. Record when the original booking was made, its planned stay dates and any later changes to guest numbers or nights. If a platform or agent handles your reservations, ask how it will retain this information and calculate the levy. The WRA specifically advises providers to contact their booking platform if they have not heard how it will manage the change by 28 September.
What will the levy cost?
Cardiff’s published rates are £1.30 per person per night for most accommodation, including hotels, B&Bs, self-catering lets and caravan pitches. The lower rate of 75p applies to shared rooms in hostels, bunkhouses and similar accommodation, and tent pitches. Children under 18 are excluded from the lower rate, but the £1.30 rate applies to visitors of all ages. Some stays, including a single booking of 32 nights or more and specified temporary housing, are outside the levy.
The accommodation provider is responsible for paying the levy to the WRA. You can absorb the cost, raise your price or show a separate levy fee. If you pass it on, the WRA says your booking information should show the fee, accommodation price and total cost clearly. A guest’s refusal to pay a separately charged fee does not remove the provider’s obligation. If you are VAT registered, VAT applies to the total amount charged to the guest, including a levy cost passed on to them. Businesses unsure about their VAT treatment should check the WRA’s guidance or ask an adviser.
Set up records before the first affected stay
The WRA says providers must keep records of visitor and night numbers, including details of stays on which no levy is payable. Its Cardiff quick guide says to retain those records for at least six years after submitting the levy return. A simple export that shows the original booking, amendments, guests, nights and accommodation type will make it easier to check a return than a total taken from a booking platform alone.
There is also a separate Wales-wide registration duty. Registration opens on 1 October 2026 in public beta and is free. Providers who take qualifying overnight bookings in Wales must register by 31 March 2027, even where their council has not adopted a levy. The WRA says this includes operators who let accommodation for only one night or one season. Cardiff providers will need to register before filing and paying their levy; the first levy stays are from April 2027.
A practical check for today
- Check your location and channels. Confirm which properties are within Cardiff’s council area, then review direct bookings and each platform you use.
- Mark affected reservations. Flag new bookings from 28 September for stays from 1 April 2027, and preserve a clear trail when a guest adds nights or people.
- Review prices and confirmations. Decide whether to absorb the future cost or pass it on, and make any added fee and total price clear to guests.
- Prepare for registration. Gather property and contact details for the WRA service opening in October, and check how you will keep the booking records for six years after filing.
Local rules differ. If you also operate in Scotland, our Edinburgh visitor levy guide covers that city’s separate scheme. For Cardiff, use the latest WRA guidance when a booking has unusual dates, exemptions or VAT questions.
