Wales
Free registration with the Welsh Revenue Authority is mandatory by 31 March 2027. Councils can start a visitor levy (£1.30 per person per night). Licensing is legislated for, with a default start of March 2030. Business rates need 182 days let.
| Topic | Status | Rule | Official source |
|---|---|---|---|
| Registration (WRA) | In force | From 1 Oct 2026, anyone taking bookings of 31 nights or less must register with the Welsh Revenue Authority by 31 Mar 2027. Registration is free and applies even where no levy exists. | source |
| Visitor levy | Council-by-council | £1.30 per person per night (75p for hostels, dorms and tent pitches). The earliest start is 1 Apr 2027. Cardiff starts 1 Apr 2027. Councils must give 12 months' notice. | source source |
| Licensing | Legislated, not in force | A licensing scheme for self-contained self-catering lets has Royal Assent. Its legal default commencement is March 2030, with consultation on regulations first. | source |
| 182-day rule (rates) | In force (detail UNVERIFIED) | To be rated as a business, a let must be available for 252 days and actually let for 182 days. Reported (not yet confirmed on gov.wales this session): from April 2026 the 182-day test may be averaged over 2–3 years. Otherwise council tax applies, and second-home premiums of up to 300% are possible (premium cap UNVERIFIED this session). | source |
| Planning | In force | Since Oct 2022 Wales has use classes C3 (main home), C5 (second home) and C6 (short-term let). Changes between them are permitted development unless an Article 4 direction applies. | source |