Answers · UK 2025/26
Is Wales introducing a tourist tax (visitor levy) too?
Yes -- Wales has passed its own visitor levy legislation, giving Welsh local authorities the power to introduce a small per-night charge on overnight stays in paid accommodation, similar in principle to Scotland's visitor levy, though structured as a flat nightly amount rather than a percentage, and adopted locally rather than nationally.
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Following a similar devolved policy direction to Scotland, the Welsh Government has legislated to allow Welsh local authorities to introduce their own visitor levy, charged on overnight stays in hotels, guesthouses, self-catering accommodation, and other forms of paid tourist accommodation within their council area. The Welsh model differs structurally from Scotland's percentage-based approach: rather than a percentage of the room cost, the Welsh visitor levy is designed as a flat charge per person, per night, meaning the actual levy amount does not vary with how expensive or cheap the accommodation booked is, unlike Scotland's proportional model. As with Scotland, adoption is a decision for individual local authorities in Wales rather than a single Wales-wide requirement, meaning some Welsh council areas may choose to introduce the levy while others do not, and the specific timeline for individual councils actually beginning to charge it has depended on each council completing its own local consultation and implementation process following the enabling legislation passing. The stated purpose, similar to Scotland's rationale, is to raise revenue from the tourism sector itself to help fund local services and infrastructure that support visitors, such as public toilets, footpath maintenance, and local tourism marketing, in areas that experience significant seasonal visitor pressure relative to their permanent resident population, such as much of coastal and rural Wales. Visitors booking accommodation in Wales should check whether the specific area they plan to stay in has introduced the levy, and at what rate, since -- exactly as with Scotland -- there is no single fixed Wales-wide rate.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.