Running a holiday let in Wales

Across Wales, people let cottages, caravans and spare rooms to visitors, some all year and some for a season.

The rules for doing that in Wales have their own shape, and several of them changed recently.

These notes cover registration, the Visitor Levy, local tax, planning and fire safety, with links to the official guidance.

Dates to keep in mind

31 March 2027 is the last day to register your accommodation with the Welsh Revenue Authority.
1 April 2027 is the day Cardiff Council starts charging the Visitor Levy.

Registering your accommodation

Anyone who takes bookings for overnight stays in Wales must register with the Welsh Revenue Authority (WRA). The law covers you if you own or rent the place and take any bookings of 31 nights or less.

That includes cottages, lodges, static caravans, glamping, spare rooms and even your own home let for one event a year. Registration is free. You must register by 31 March 2027, whether or not your council charges the levy.

You register online with a GOV.UK One Login. Some of your details will appear on a public register. If something changes later, such as a sale, you have 30 days to update your record.

The Visitor Levy

The Visitor Levy is a tax that accommodation providers in Wales work out and pay themselves. Each council decides whether to charge it, and it can only start on 1 April or 1 October.

So far Cardiff is the only council to announce it. Hosts in Cardiff have had to start accounting for it from 28 September 2026.

For a holiday let, the higher rate applies. That is £1.30 per guest per night, and it counts guests of every age. A single booking of 32 nights or more carries no levy. You can pass the cost on to guests, and you stay responsible for paying it.

Business rates or council tax

A self-catering property in Wales pays business rates only if it meets letting tests. It must have been available to let for at least 252 nights in the last 12 months. It must also have been let for at least 182 of those nights.

For periods ending on or after 1 April 2026, owners can use the average of the last 24 or 36 months. Up to 14 nights a year given to a registered charity can also count.

A property that falls short pays council tax. Councils in Wales can add a premium of up to 300% on second homes, and each council sets its own level. The Welsh Government asked for views on the 182-night rule and on five new exemptions. It launched that consultation on 31 July 2026 and extended its closing date to 30 October 2026.

Planning and use classes

Since 20 October 2022, Welsh planning law has three classes for homes. A main home is class C3, a second home is class C5 and a short-term let is class C6.

Moving between these classes is normally allowed without planning permission. A council can remove that right in its area with an Article 4 Direction. Eryri National Park did so from 1 June 2025, so changing a home there into a holiday let now needs permission.

Fire safety for guests

Owners of holiday lets have legal duties to keep guests safe from fire. The three Welsh fire and rescue services wrote a guide together for small self-catering places.

It explains your duties, the safety measures that may suit your place and how to carry out a fire risk assessment. It suits houses, cottages, flats, caravans, pods and similar places with bedrooms on the ground and first floors only.

The fire services say that owners who fail in these duties can face enforcement, closure or prosecution. If you are converting a building for guests, talk to your council's planning and building control teams first.