CARDIFF VISITOR LEVY

The Visitor Levy is a small charge added to overnight stays in visitor accommodation in Cardiff (in other countries it is often called a Tourist Tax).

The levy will be collected by accommodation providers in the city and administered by the Welsh Revenue Authority on behalf of Cardiff Council.

Cardiff Council will determine how the money raised through the Levy is invested back into the visitor experience. They have also established a Visitor Levy Partnership Forum that brings together representatives from across Cardiff’s visitor economy and will provide recommendations to inform Council decision-making.

Tourism makes an important contribution to Cardiff’s economy, supporting businesses, employment, cultural activity and the wider city.

At the same time, visitors place additional demands on the infrastructure, services and facilities that help make Cardiff an attractive destination.

The Visitor Levy provides a way for visitors who stay overnight to make a small contribution towards the future of the destination they are enjoying.

Areas of investment include projects and activity that enhance the visitor experience, strengthen the city’s tourism and cultural offer, and improve the quality and sustainability of Cardiff as a destination.

The levy applies to visitors staying 31 nights or less. The fees are:

• £1.30 (£1.56 if VAT applicable) for each adult and child staying, per night, in hotels, guesthouses, bed and breakfasts, self-catering accommodation and most other forms of visitor accommodation.
• 75p (90p if VAT applicable) per adult, per night, for camping pitches and shared rooms such as hostels and dormitories (this rate does not apply to children under 18 years of age).
• If visitor accommodation providers are VAT registered, then VAT will apply on the total amount you pay, which includes the levy where it’s passed on.

Visitors can apply for a refund from the Welsh Revenue Authority after their stay if they were:

• staying as a carer looking after a disabled person
• temporarily homeless during the time of the stay
• fleeing harm or domestic violence

For more information on this, please contact the Welsh Revenue Authority.

The Levy applies to overnight stays in visitor accommodation in Cardiff after 1 April 2027. It is charged per person, per night, and paid directly to the accommodation provider. This includes:

• Hotels
• Guesthouses and bed and breakfasts
• Self-catering accommodation and short-term holiday lets
• Hostels and bunkhouses
• Campsites and camping pitches
• Caravans, lodges and similar accommodation
• Certain temporary visitor accommodation