Cardiff visitor levy: booking records change from 28 September
Archive article. Published on Sun 13 Sept, 13:49. Conditions may have changed since this reporting.
Cardiff introduces a visitor levy, a charge on qualifying overnight stays in visitor accommodation, on 1 April 2027. Accommodation providers must prepare their booking records earlier, from 28 September 2026.
From 28 September 2026, accommodation providers must record new bookings covered by the levy for stays from 1 April 2027. They must also record extra guests or nights added from 28 September to existing bookings for those stays.
The distinction matters for bookings already taken. Under the transitional rules, an earlier booking that remains unchanged stays outside the levy. Where extra people or nights are added on or after 28 September 2026, only those additions count, not the unchanged original booking.
28 September is therefore the start of recording and accounting for qualifying bookings, not the date the levy starts applying to stays. Nor does it require providers to charge every arriving guest from 28 September. WRA’s guidance describes paying the levy after the relevant stay takes place.
Providers must record the number of visitors and nights for each booking, including details of stays on which no levy is due. WRA says those records must be retained for at least six years after the levy return is submitted.
Using an agent does not transfer the provider’s responsibility. An agent can file and pay, but the accommodation business remains responsible for accuracy and deadlines. Providers also remain liable whether or not they choose to pass the cost to guests.
WRA advises businesses to contact their booking platform or software supplier if they have not heard how it plans to manage the levy by 28 September. Its Cardiff quick guide covers occasional providers as well as businesses taking bookings throughout the year.