Holiday lets in Wales: register, levy, licensing and the 182-day rule

Wales has spent the last few years building, law by law, a regime for visitor accommodation that is now much tighter than England's. For an owner the result is a sequence of dates to keep in mind: a register opening this autumn, local levies from 2027, a licensing scheme further out, and a letting threshold that decides whether you pay business rates or a heavily loaded council tax bill. Here is how the pieces fit, as checked against Welsh Government sources in September 2026.

Step one: the national register

Under the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, anyone taking bookings for overnight stays of 31 nights or less in Wales must register each property with the Welsh Revenue Authority. The service opens in public beta on 1 October 2026 and registration is due by 31 March 2027, whether or not your council introduces a levy. Registering is free. Missing the deadline is not: the first penalty is £100 per premises, rising to a total of £1,400 per premises if you still fail to register after the authority contacts you. Self-catering cottages, flats let through platforms, glamping units and static caravans are all in scope.

Step two: the visitor levy, council by council

The same Act lets each council decide, after consulting residents and businesses, whether to charge a visitor levy. It is a fixed amount per person per night: 75 pence for shared rooms and pitches, £1.30 for other accommodation, which covers a typical holiday let. At the time of writing Cardiff is the only council to have confirmed a start date, 1 April 2027, and providers there must begin accounting for the levy from 28 September 2026. Other councils are still consulting or deciding, so check the Welsh Government's list before quoting prices for stays in 2027.

Step three: licensing, later

The Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 received Royal Assent on 27 April 2026. It creates a licensing scheme for visitor accommodation, starting with self-catering, designed to reassure guests that minimum standards are met. The legal default is that it comes into force in March 2030, after further consultation on the detailed rules. Nothing is required yet, but it is a clear signal that safety and quality evidence will become a condition of trading.

The 182-day rule

This is the figure that matters most to a Welsh owner's accounts. Since 1 April 2023 a self-catering property is assessed for non-domestic rates only if it is available to let commercially for at least 252 days a year and actually let for at least 182 days. Fall short and it becomes a domestic property liable for council tax, where councils may charge a second-homes premium of up to 300%; each council sets its own level. Two refinements apply from 1 April 2026: an owner who misses the target in one year may rely on an average over two or three years, and up to 14 days a year donated to registered charities for short breaks can count. Properties whose planning conditions limit them to holiday use are excepted from the premium.

Planning: use classes and Article 4

Welsh planning law distinguishes a main home (C3), a second home (C5) and short-term holiday accommodation (C6). Moving between them is normally permitted development, unless a council has removed that freedom with an Article 4 direction. Eryri National Park did so from 1 June 2025: within the park, turning a main home into a holiday let now needs planning permission, while lets established before that date are unaffected. Gwynedd Council's own direction, covering the rest of the county, was quashed by the High Court in November 2025 and the council's attempt to appeal failed in February 2026; a replacement direction may follow. Anyone buying in north-west Wales should confirm the lawful use of the property before exchange.

Safety and tax

The Regulatory Reform (Fire Safety) Order 2005 applies in Wales as in England, so every short let needs a fire risk assessment by its responsible person, plus annual gas safety checks and compliant furnishings. Income tax is set largely at UK level: the furnished holiday lettings regime ended in April 2025, and higher property income rates announced for April 2027 are due to apply in Wales too.

What we would do now

• Register each property once the service opens rather than waiting for March 2027.
• Keep a clean record of available and let days: it is your evidence for the 182-day test.
• Check your council's position on the levy before setting 2027 prices.
• In Eryri or Gwynedd, confirm the planning status in writing.

Whether your property is on Anglesey, the Pembrokeshire coast or in Cardiff, tell us about it; we study every request and tell you honestly whether and how we can help.