Welsh visitor levy: Administration costs survey

Aim and context


The purpose of this survey is to gather estimated cost to your businesses from activities relating to administering a visitor levy, such as collecting the levy and/or submitting levy returns etc. The output from this survey will be included as part of the Welsh governments Regulatory Impact Assessment (RIA) alongside the visitor levy bill to the Senedd.  

The Bill will provide local authorities a discretionary power to enable them to charge a visitor levy on commercial overnight stays in their areas.  

Accommodation providers, and potentially bodies working on their behalf, will inevitably incur some additional costs should a local authority choose to introduce a visitor levy. Accommodation providers will be required to collect the visitor levy and remit it to the Welsh Revenue Authority (WRA). The WRA are the intended delivery body to administer the levy on behalf of any local authority that introduce it.   

We cannot share the intended charging model of the visitor levy until the Minister introduces the bill to the Senedd. However, the consultation outlined the following options: 

  • A per night, per room/accommodation levy (£) 
  • A per person, per night levy (£) 
  • A percentage of the accommodation charge levy (%) 
  • A blended model of the above 

34% of those that answered this question in the consultation preferred the per person, per night rate, followed by 26% preferring the option of a percentage of the accommodation charge.   
The survey results will remain anonymous to those outside the project team, with only aggregated information shared externally.