Welsh holiday lets: what to do before 31 March 2027

The short version

• Register every property you let to visitors with the Welsh Revenue Authority (WRA).
• Registration opens in October 2026 and the deadline is 31 March 2027.
• It is free. Registering late can mean a £100 penalty for each property.
• You must register even if your council is not charging a visitor levy.

Why there is a register

The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 creates a national register of visitor accommodation. It gives the Welsh Government and councils a full picture of who is letting what, and it is the foundation for both the visitor levy and the licensing scheme that follows.

How the visitor levy fits in

The same Act lets councils charge a visitor levy of £1.30 per person per night (75p for hostels and campsites). Stays of 31 nights or more are exempt. Cardiff has confirmed it will charge the levy from 1 April 2027, and others may follow.

Bookings made from 6 months before a council's start date must include the levy. For Cardiff, that means bookings taken from October 2026 for stays from 1 April 2027 onwards. If you let in Cardiff, check your booking prices now.

You file levy returns with the WRA: quarterly if you collect more than £1,000 a year, otherwise once a year. Our visitor levy guide has the details for Wales and Scotland.

Licensing is coming next

The Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 sets up a statutory licensing scheme with safety standards, expected from around 2029. The detail will come in regulations after consultation, but it is a safe bet that fire, gas and electrical safety will be part of it.

What to do now

1. Make a list of every property you let to visitors in Wales, with its address.
2. Register each one with the WRA as soon as registration opens, and no later than 31 March 2027.
3. Check your council's website to see whether and when it will charge the visitor levy, and build it into your prices if so.
4. Get your fire risk assessment, gas safety record and electrical report up to date, ready for licensing.
5. Check your local tax: in Wales a holiday let pays business rates only if it is available for 252 days and actually let for 182 days a year. Otherwise it pays council tax, and councils can add a second-homes premium of up to 300%.

Related guides

• Wales: registration, licensing and the visitor levyRegister every property with the Welsh Revenue Authority by 31 March 2027. Licensing follows from around 2029.
• Visitor levies in Scotland and WalesEdinburgh charges 5% now, with Glasgow, Aberdeen and Cardiff following in 2027. Here is what hosts collect and file.
• Business rates and council taxAvailable 140 nights and let 70 nights a year to pay business rates. Otherwise it's council tax, possibly with a premium.
• Fire risk assessment for holiday lets and AirbnbsEvery holiday let needs a written fire risk assessment, kept under review.

Official sources

• gov.wales: visitor levy and registration for providers
• gov.wales: Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026

This is general information, not legal or tax advice. Rules change, so check the official sources before you act.