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From 1 Apr 2027Wales

Cardiff Tourism Levy

The Welsh Visitor Accommodation Levy charges £1.30 per adult per night in Cardiff from April 2027. Under-18s are free. Stays of 32 nights or more are fully exempt.

Key facts at a glance

Standard rate

£1.30

per adult per night

Lower rate

£0.75

hostels and campsites

Under-18s

Free

always exempt

Long stays

32+ nights

fully exempt

How Cardiff's levy is calculated

Unlike Scotland's percentage-based levy, the Welsh Visitor Accommodation Levy is a flat rate per person per night. You count the number of adults staying, multiply by the number of nights, and apply the rate. Under-18s count as zero.

Accommodation typeRate per adult per nightUnder-18s
Self-catering, holiday let, B&B, guest house, hotel£1.30Free
Hostel (dormitory), campsite£0.75Free

Worked examples

2 adults, 5 nights, self-catering

2 adults × 5 nights × £1.30 = £13.00 levy

£13.00

2 adults + 2 under-18s, 3 nights, holiday let

2 adults × 3 nights × £1.30 = £7.80 levy (under-18s free)

£7.80

4 adults, 40 nights, self-catering

Stay exceeds 31 nights: £0 levy (fully exempt)

Exempt

Exemptions

Under-18s

Guests under 18 at the time of the stay pay nothing. You must record and track the number of under-18s per booking. Levy Desk stores this per booking and excludes them from the levy calculation automatically.

Long stays (32 nights or more)

Any stay of 32 consecutive nights or more is entirely exempt. A stay of exactly 31 nights is still liable. If a guest extends past 31 nights, the whole booking becomes exempt. Levy Desk detects this automatically and flags it as a nil-levy booking.

Welsh Tourism Accommodation Register

Wales requires all short-term accommodation providers to register on the Welsh Tourism Accommodation Register (WTAR) — a separate requirement from the visitor levy. Registration has been mandatory since October 2024. Your WTAR number must be included in levy returns. Levy Desk stores a WTAR number per property and includes it in generated return packs.

Filing deadlines

Cardiff follows quarterly calendar returns. The first return covers Q2 2027 (the first full quarter after the April 2027 start).

QuarterPeriodDue dateStatus
Q2 20271 Apr – 30 Jun 202731 Jul 2027First return
Q3 20271 Jul – 30 Sep 202731 Oct 2027Upcoming
Q4 20271 Oct – 31 Dec 202731 Jan 2028Upcoming
Q1 20281 Jan – 31 Mar 202830 Apr 2028Upcoming

Calculate your Cardiff levy

Enter the number of adults, under-18s, and stay length. The calculator applies the Welsh per-person rate and long-stay exemption automatically.

Estimated levy

£13.00

Nights in stay5
Nights charged5
Rate130p/person/night (higher rate)
Levy£13.00
Net payable to council£13.00
Show calculation steps
  1. Total nights in stay: 5 (2027-04-10 to 2027-04-15)
  2. Chargeable nights: 5
  3. Accommodation type: self_catering → higher rate applies.
  4. Adults: 2 × 130p × 5 nights = 1300p
  5. Under-18s: 0 × 130p × 5 nights = 0p
  6. Total levy = 1300p → rounded to 1300p (half_up)
  7. Not VAT registered: no VAT on levy.
Sign up to file the return

Frequently asked questions

How is Cardiff's levy different from Scotland's visitor levy?⌄
Scotland's levy (Edinburgh, Glasgow) is a percentage of gross accommodation income. Cardiff's Welsh Visitor Accommodation Levy is charged per person per night at a flat rate — £1.30 for most accommodation types, or £0.75 for hostels and campsites. This means the levy in Cardiff does not scale with the accommodation price.
Are under-18s exempt from the Cardiff levy?⌄
Yes. Guests who are under 18 years old at the time of the stay pay nothing. Only adult guests are counted at the standard or lower rate. You must record the number of adults and under-18s per booking to calculate correctly.
Are long-stay guests exempt from the Cardiff levy?⌄
Yes. Stays of 32 nights or more are entirely exempt from the Welsh Visitor Accommodation Levy. A stay of exactly 31 nights is still liable. If a guest extends their stay past 31 nights, the entire booking becomes exempt.
Which accommodation types pay the lower £0.75 rate in Cardiff?⌄
Hostels (dormitory-style) and campsites pay £0.75 per adult per night rather than the standard £1.30. B&Bs, self-catering properties, hotels, and guest houses all pay the standard £1.30 rate. Under-18s pay nothing regardless of accommodation type.
Does the Cardiff levy apply to Airbnb and holiday let bookings?⌄
Yes. The Welsh Visitor Accommodation Levy applies to all short-term residential accommodation in Cardiff, including Airbnb, VRBO, and direct holiday let bookings. You must file quarterly returns with Cardiff Council from April 2027.
Do I need a Welsh Tourism Accommodation Register number?⌄
Wales introduced a mandatory tourism accommodation registration scheme from October 2024. You need a Welsh Tourism Accommodation Register (WTAR) number to legally operate a short-term let in Cardiff. Levy Desk stores your register number on each property for inclusion in returns.

Ready for Cardiff's tourism levy?

Levy Desk handles the per-person calculation, under-18 exemptions, and long-stay rules automatically. Start importing your bookings now.

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