State Airbnb laws2026 32 sources cited

Wales Short-Term Rental Laws & Hotel Tax (2026)

Airbnb is legal in Wales. Every host must register free with the Welsh Revenue Authority by 31 March 2027; penalties start at £100 per premises. Cardiff adds a £1.30 per person per night levy from 1 April 2027.2,4,5,6

Source: AirROI Reviewed by , Founder @ AirROI Rules checked

From 31 official sources and 1 Airbnb help page. Not legal advice.

The short answer

Wales Airbnb Laws in Brief

  • Register each premises free with the Welsh Revenue Authority by 31 March 2027; new providers register before opening for bookings from 1 April 2027.
  • Unregistered premises face a £100 penalty, rising to £1,400 per premises if they keep operating.
  • Cardiff charges a visitor levy of £1.30 per person per night on stays from 1 April 2027; no other council has decided to charge one.
  • A property must be available to let for 252 days and let for 182 days a year to be rated for business rates instead of council tax.

At a glance

Wales Short-Term Rental Laws at a Glance

State licence required
Yes
Next rule change
Mar 31, 2027

The laws in brief

The rules a Wales host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Wales Short-Term Rental Laws at a Glance
TopicRule
PermitEvery host taking short bookings must register2,4
Who can hostMain homes and spare rooms are included4
WhereShort-term lets are planning use class C63
Minimum stayRegistration applies where any booking is 31 nights or less4
Listing displayEach registration gets a unique number4
SafetyWritten fire risk assessment32

Your home

Can You Host an Airbnb in Wales? It Depends on the Home

Whether you can host in Wales turns on whose home it is and whether you live there.

Your own home, rented whole while you're away

Allowed with conditions

Allowed. Register the premises free with the Welsh Revenue Authority by 31 March 2027 if any booking is for 31 nights or less. A dwelling let commercially for stays of up to 31 days falls in use class C6, and inside Eryri National Park planning permission is needed to start such a use.3,4,22

A spare room with you at home

Allowed with conditions

Allowed. Spare rooms are included in the registration duty, so the host registers the premises even if the room is let only occasionally.4

A second home or investment property let to short-stay guests

Allowed with conditions

Allowed with registration. The property pays business rates only if it is available for 252 days and let for 182 days (or averages 182 over two or three years); otherwise it pays council tax plus any local premium, from 75% in Powys to 150% in Gwynedd and Conwy.4,15,23,27,28

A tenant renting out a home or room

Allowed with conditions

The person responsible for the accommodation registers it, whether they own or rent it. The register does not say who may let a rented home, so a tenant should check their tenancy agreement.4

Guests booked for more than 31 nights

Allowed

Registration applies where any booking is for 31 nights or less, and the visitor levy does not apply to a contract of more than 31 nights. Lets longer than 28 days also do not count towards the business rates letting test.4,11,15

Permit

Do You Need a Licence for Airbnb in Wales?

Yes. Wales hosts need the Visitor accommodation registration from the Welsh Revenue Authority. It costs £0.2,4,5,6

Who needs it
Anyone who takes bookings for overnight stays in Wales and whose bookings include any of 31 nights or less, for one night, seasonally or year-round. This includes a main home, a spare room, a holiday let or a caravan, whether the provider owns or rents it. Existing providers must register by 31 March 2027; new providers register before they open for bookings.2,4,5,6
Issued by
Welsh Revenue Authority
Valid for
Registration has no expiry date. Details must be updated within 30 days of any change, and the premises deregistered within 30 days of the last guest leaving if bookings stop.
On listings
No number needed on listings
Platform checks
No duty on booking platforms to check registration numbers has been published. The unique registration number shows the accommodation is registered, and some provider details are public on the register.

Fees

Fees
FeeAmount
RegistrationRegistration with the Welsh Revenue Authority is free.£0

Who qualifies

  • The provider, meaning the person responsible for the accommodation whether they own or rent it, registers it; an agent or management company can register on the provider's behalf
  • Each premises (address) is registered; where the same people or organisations are responsible for several premises they go in one registration
  • Registration applies even when the host lets only occasionally, for example a main home advertised once a year for a local event
  • Providers need a GOV.UK One Login to sign in and must give contact details, the accommodation address and type, when it is usually open for bookings, the number of bookable units and how many people can stay

How to apply

  1. Create or use a GOV.UK One Login, which is needed to sign in.
  2. Open the Welsh Revenue Authority registration service and enter contact details, the accommodation address and type, when it is usually open for bookings, the number of bookable units and the number of guests it sleeps.
  3. Keep the unique registration number issued when the registration is complete.
  4. Update the registration within 30 days of any change, and deregister within 30 days if bookings stop.

Applications go through the Welsh Revenue Authority application portal .

Permit rules

Every host taking short bookings must register
Anyone who takes bookings for overnight stays in Wales must register with the Welsh Revenue Authority by law. The duty covers main homes and spare rooms as well as holiday lets, and registration is free.2,4 In force since October 1, 2026
Existing providers register by 31 March 2027
Providers already taking bookings must register by 31 March 2027, whether or not their council introduces a visitor levy. A provider who opens after 1 April 2027 must register before opening for bookings.4,5 Takes effect March 31, 2027
The register opened on 1 October 2026
The duty to be registered came into force on 1 October 2026, and the Welsh Revenue Authority's online service is open to every provider as a public beta.2,6 In force since October 1, 2026
Update or deregister within 30 days
A registered provider must update the registration within 30 days if anything changes, such as the contact details, the accommodation details, the person responsible or a sale of the property.4,5
Each registration gets a unique number
On completing a registration the provider receives a unique registration number, which shows the accommodation is registered. Some provider details are public on the register of visitor accommodation.4
A licensing scheme is planned
The Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 sets up a licensing scheme starting with self-catering accommodation. The remaining provisions come into force on 4 March 2030 unless Welsh Ministers bring them in earlier, and further consultation comes first.12,13 Takes effect March 4, 2030

Who can host

What Wales Cities and Counties Can and Can't Regulate

Main homes and spare rooms are included
A host who advertises their main home on Airbnb even once a year, for a local event, must register it as visitor accommodation if the booking is for 31 nights or less.4
The provider is responsible, not the agent
The provider, who owns or rents the accommodation, is responsible for registering. A management company can register on the provider's behalf but is not itself responsible.4
Short-term lets are planning use class C6
Since 20 October 2022 a dwellinghouse used for commercial short-term letting of up to 31 days at a time falls in use class C6, separate from a main home (C3) and a second home (C5).3 In force since October 20, 2022
Changes between C3, C5 and C6 are permitted unless a council opts out
National permitted development rights allow a home to change between main home, second home and short-term let without planning permission. A local planning authority can remove those rights in a defined area with an Article 4 direction backed by local evidence.14 In force since October 20, 2022
Eryri National Park: planning permission to start letting a main home
Inside the Eryri (Snowdonia) National Park, planning permission has been needed since 1 June 2025 before a main home becomes a second home, short-term holiday let or specific mixed use. Dwellings already in those uses before that date are not affected.22 Applies to: Eryri National Park · In force since June 1, 2025
Gwynedd: the council's Article 4 direction was quashed
Cyngor Gwynedd's Article 4 direction for the rest of the county is not in force. The High Court quashed the cabinet decision of 16 July 2024 on 27 November 2025 and permission to appeal was refused on 6 February 2026, so the changes of use it restricted are permitted development again.21 Applies to: Gwynedd (outside Eryri National Park) · In force since November 27, 2025
Pembrokeshire Coast National Park: occupancy conditions case by case
The Pembrokeshire Coast National Park Authority does not ban second homes or short-term lets, but in some circumstances it may attach a main-dwelling occupancy condition to a dwelling it grants permission for or a change of use.30 Applies to: Pembrokeshire Coast National Park · In force since March 29, 2023

Local rules

Local Rules in Wales's 7 Largest Airbnb Markets

A state licence doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are Wales's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or licence number.

  1. 1. Cardiff

    Cardiff

    Cardiff is the first Welsh council to charge the visitor levy: £1.30 per person per night on stays from 1 April 2027, with providers accounting for new bookings from 28 September 2026. Hosts also register free with the Welsh Revenue Authority by 31 March 2027, and second homes pay a 100% council tax premium.4,8,9,24

    • Free registration with the Welsh Revenue Authority by 31 March 2027
    • Visitor levy of £1.30 per person per night on stays from 1 April 2027
    • Providers account for the levy on new bookings from 28 September 2026
    • The host pays the levy to the Welsh Revenue Authority and may add it to the guest's price

  2. 2. Swansea

    Swansea

    Swansea follows the Welsh national rules: free registration with the Welsh Revenue Authority by 31 March 2027 and planning use class C6 for commercial short lets. The council charges a 100% council tax premium on second homes, and it has not decided to charge a visitor levy.4,9,25

    • Free registration with the Welsh Revenue Authority by 31 March 2027
    • No visitor levy: only Cardiff has decided to charge one
    • 100% council tax premium on second homes
    • Business rates only if available 252 days and let 182 days a year

  3. 3. Gwynedd

    Gwynedd

    Gwynedd's Article 4 direction, which would have required planning permission to turn a main home into a second home or holiday let, was quashed by the High Court on 27 November 2025 and is not in force. Inside Eryri National Park the park authority's own direction has applied since 1 June 2025. Second homes pay a 150% council tax premium.4,21,22,23

    • Free registration with the Welsh Revenue Authority by 31 March 2027
    • Council direction quashed on 27 November 2025; no council-wide planning permission requirement
    • Eryri National Park: planning permission needed to start a second home or holiday let since 1 June 2025
    • 150% council tax premium on second homes for 2026/27

  4. 4. Pembrokeshire

    Pembrokeshire

    Pembrokeshire, which includes Tenby and Saundersfoot, follows the Welsh national rules and has no visitor levy. The council's second-home premium fell to 125% from 1 April 2026, and the Pembrokeshire Coast National Park Authority can attach a main-dwelling occupancy condition to planning permissions case by case.4,26,30,31

    • Free registration with the Welsh Revenue Authority by 31 March 2027
    • Second-home council tax premium of 125% from 1 April 2026 (150% in 2025/26)
    • 2,003 self-catering properties were rated for business rates on 4 June 2025
    • National Park: a main-dwelling occupancy condition may be applied case by case

  5. 5. Conwy

    Conwy

    Conwy, which includes Llandudno, follows the Welsh national rules and has not decided to charge a visitor levy. The council keeps a 150% council tax premium on second homes for 2026/27 and 2027/28.4,9,27

    • Free registration with the Welsh Revenue Authority by 31 March 2027
    • 150% council tax premium on second homes for 2026/27 and 2027/28
    • Business rates only if available 252 days and let 182 days a year
    • No visitor levy

  6. 6. Newport

    Newport

    Newport follows the Welsh national rules: free registration with the Welsh Revenue Authority by 31 March 2027 and no visitor levy, since only Cardiff has decided to charge one. Second homes have paid a 100% council tax premium since 1 April 2025.4,9,29

    • Free registration with the Welsh Revenue Authority by 31 March 2027
    • 100% council tax premium on second homes from 1 April 2025
    • Business rates only if available 252 days and let 182 days a year
    • No visitor levy

  7. 7. Powys

    Powys

    Powys follows the Welsh national rules, with free registration by 31 March 2027 and no visitor levy. The council charges a 75% council tax premium on second homes, which it classes as periodically occupied properties.4,9,28

    • Free registration with the Welsh Revenue Authority by 31 March 2027
    • 75% council tax premium on second homes (periodically occupied properties)
    • Business rates only if available 252 days and let 182 days a year
    • No visitor levy

Taxes

Wales Short-Term Rental Taxes

No tax applies to every stay in Wales today. Hosts registered for VAT charge 20%, and Cardiff adds £1.30 per person per night for stays from 1 April 2027.

Wales Short-Term Rental Taxes
TaxRateCollected by
Value added tax (VAT) on holiday accommodation 20% standard rate, charged by hosts registered for VAT (taxable turnover above £90,000)20%18,19,20Host
Visitor levy (Cardiff) £1.30 per person per night on stays from 1 April 2027 (75 pence for tent pitches and shared rooms)£1.30 a night7,8,10Host

What the host still handles

  • Registration with the Welsh Revenue Authority, free, by 31 March 2027
  • VAT with HM Revenue and Customs once taxable turnover passes £90,000
  • Visitor levy returns and payment by bank transfer to the Welsh Revenue Authority, where a council charges the levy (Cardiff from 1 April 2027)
  • Non-domestic (business) rates through the Valuation Office if the property meets the 252-day and 182-day tests; otherwise council tax with any local premium7,8,9,18

Operating rules

Operating Rules for Wales Short-Term Rentals

Registration applies where any booking is 31 nights or less
The registration duty applies where any of the bookings a provider takes are for 31 nights or less. A host whose bookings are all longer than 31 nights falls outside it.4
252 days available and 182 days let for business rates
A self-catering property is rated for non-domestic (business) rates instead of council tax only if it is available to let for 252 days or more and actually let for at least 182 days in the previous 12 months. Otherwise it pays council tax, with any council premium.15 In force since April 1, 2023
Two- or three-year average accepted since 1 April 2026
Since 1 April 2026 a property that let for fewer than 182 days in the latest year can still qualify for business rates if its average over the past two or three years is at least 182 days.15 In force since April 1, 2026
Only lets of 28 days or fewer count towards the test
The Valuation Office treats 'short periods' as 28 days or fewer, so lettings longer than 28 days do not count towards the 252-day and 182-day criteria.15
Councils can add up to 300% council tax on second homes
Welsh councils can set a council tax premium of up to 300% on second homes. Premiums for 2026/27 include 100% in Cardiff, Swansea and Newport, 150% in Gwynedd and Conwy, 125% in Pembrokeshire and 75% in Powys.17,23,24,25,26,27,28,29 In force since April 1, 2023
Cardiff visitor levy from 1 April 2027
Cardiff Council starts a visitor levy on 1 April 2027. Providers in Cardiff must account for it on new bookings, and on added nights or guests, from 28 September 2026 for stays from that date.8,9 Applies to: Cardiff · Takes effect April 1, 2027
Levy rate: £1.30 a person a night, 75 pence for tents and shared rooms
The higher rate of £1.30 per person per night applies to most accommodation, including entire homes. A lower rate of 75 pence applies to shared rooms in hostels and bunkhouses and to tent pitches, and children under 18 are not charged at that lower rate.7 Applies to: areas where a council charges the levy · Takes effect April 1, 2027
The provider owes the levy and may pass it on
The host is liable for the levy and pays it to the Welsh Revenue Authority, which collects it for the council. Hosts may add it to the guest's price or absorb it, and there is no legal duty to pass it on.7,10 Applies to: areas where a council charges the levy · Takes effect April 1, 2027
Stays of more than 31 nights are outside the levy
No levy is due where every guest is entitled under the contract to stay for more than 31 nights, consecutive or not.11 Applies to: areas where a council charges the levy · Takes effect April 1, 2027
Written fire risk assessment
Hosts with paying guests need a written fire risk assessment, which falls on the 'Responsible Person'. Welsh fire safety guidance for guest accommodation applies in Wales.32

Fines

How to Avoid Airbnb Fines in Wales

Fines in Wales fall on hosting without the Visitor accommodation registration, or outside the rules above. With it in hand and the rules followed, none of the fines below apply.

  • Failing to register: £100 per premises, then £10 per premises for up to 30 more days, then a further £1,000 per premises if the premises is still unregistered, about £1,400 per premises in all. The penalty is due within 30 days and can be reviewed or appealed to the tribunal.1,5
  • Failing to update the registration or deregister within 30 days of a change: £100 per premises, with the same follow-on penalties.5
  • The Welsh Revenue Authority can register a provider itself; that counts as a late registration and the same penalties apply.5

Changes

What's Changed in Wales's Airbnb Rules, and What's Next

4 changes are scheduled after October 20, 2026; the most recent rules are listed first.

  1. March 4, 2030 Upcoming
    Licensing scheme default start

    The remaining provisions of the 2026 Act, including the licensing scheme, come into force on 4 March 2030 if Welsh Ministers have not commenced them earlier; they have indicated an aim of 2029.12,13

  2. April 1, 2027 Proposed
    Possible change to the business rates letting test

    Any lowering of the 182-day threshold or new exemptions would need legislation and is intended to take effect on 1 April 2027, subject to the consultation and review.16

  3. April 1, 2027 Upcoming
    Cardiff visitor levy starts

    Cardiff's visitor levy of £1.30 per person per night applies to stays from 1 April 2027.7,8

  4. March 31, 2027 Upcoming
    Registration deadline

    Providers already taking bookings must be registered with the Welsh Revenue Authority by 31 March 2027; penalties apply after that date.4,5

  5. October 1, 2026
    The visitor accommodation register opens

    The duty on providers to be registered came into force and the Welsh Revenue Authority's online registration service opened.2,6

  6. September 28, 2026
    Cardiff providers start accounting for the visitor levy

    From 28 September 2026 providers in Cardiff must account for the levy on new bookings, and on changes to bookings, for stays from 1 April 2027.8,9

  7. July 31, 2026 Not in force
    Consultation on the 182-day threshold and new exemptions

    The Welsh Government opened a 12-week consultation, running to 23 October 2026, on lowering the 182-day letting threshold and on five exemptions, including properties that are part of a wider business and properties on the owner's farm. The review is due to finish by the end of 2026.16

  8. April 27, 2026
    Licensing Act receives Royal Assent

    The Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 creates the legal framework for a licensing scheme, starting with self-catering accommodation.12

  9. April 1, 2026
    Business rates test accepts a multi-year average

    A property that let fewer than 182 days in the latest year can meet the test if its average over the past two or three years is at least 182 days.15

  10. November 27, 2025
    Gwynedd's Article 4 direction quashed

    The High Court confirmed an order quashing Cyngor Gwynedd's cabinet decision of 16 July 2024 to confirm its Article 4 direction. Permission to appeal was refused on 6 February 2026, so the direction is not in force in the Gwynedd planning authority area.21

  11. June 1, 2025
    Eryri National Park Article 4 direction

    Planning permission became necessary inside Eryri National Park before a main home changes to a second home, short-term holiday let or specific mixed use.22

  12. April 1, 2023
    Business rates test raised to 252 and 182 days

    The letting thresholds for rating a self-catering property for business rates instead of council tax rose to 252 days available and 182 days let, and the council tax premium cap rose to 300%.15,17

  13. October 20, 2022
    Planning use class C6 for short-term lets

    A dwellinghouse used for commercial short-term letting of up to 31 days at a time became its own planning use class, alongside C3 (main home) and C5 (second home).3

Listing data

What Wales's Listings Show

What officials report

8,000
Self-catering properties rated for business rates in Wales · as of July 2026Around 8,000 self-catering properties are listed for non-domestic rates, about 70% of the 2023 peak of over 11,000.16
2,003
Self-catering properties rated for business rates in Pembrokeshire · as of June 4, 2025Pembrokeshire had 2,003 self-catering properties classified for non-domestic rates and 4,328 second homes paying council tax on 4 June 2025.31

Earnings

What Could a Short-Term Rental in Wales Earn?

The rules shape the numbers: a registration that costs £0. For a specific address, the Airbnb income calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

Wales Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in Wales?

Yes. Short-term letting is allowed across Wales, but every provider taking bookings of 31 nights or less must register with the Welsh Revenue Authority by 31 March 2027. Registration is free.4

Do I need a permit or licence for Airbnb in Wales?

You need to register each premises with the Welsh Revenue Authority, not hold a licence. A separate licensing scheme for visitor accommodation is planned, with a legal default start of 4 March 2030.4,12,13

How much does registration cost?

Registration with the Welsh Revenue Authority is free. Late registration is penalised at £100 per premises.4,5

What is the deadline to register?

Existing providers must register by 31 March 2027, even if their council does not introduce a visitor levy. A provider who starts after 1 April 2027 must register before opening for bookings.4,5

What is the fine for not registering?

The penalty is £100 per premises, then £10 per premises for up to 30 more days, then a further £1,000 per premises, about £1,400 per premises in all. The Welsh Revenue Authority can also register a provider itself, with the same penalties.1,5

Can I rent a home I don't live in?

Yes, with registration. A holiday let or second home is planning use class C6 or C5, and it pays business rates only if available for 252 days and let for 182 days a year; otherwise it pays council tax with any local premium of up to 300%.3,4,15,17

Does Airbnb collect hotel or tourist tax in Wales?

No. Wales has no tax on every stay, and the visitor levy that starts in Cardiff on 1 April 2027 is owed by the host, who pays it to the Welsh Revenue Authority and may add it to the guest's price. The Authority says a platform such as Airbnb may help hosts add levy fees.7,8,10

Is there a tourist tax in Wales?

Only in Cardiff so far: £1.30 per person per night on stays from 1 April 2027, or 75 pence for tent pitches and shared rooms. Other councils may introduce it after consulting, and none is consulting now.7,8,9

Do I need planning permission for a short-term let in Wales?

Nationally, changes between a main home, second home and short-term let (use classes C3, C5 and C6) are permitted development unless a council has removed that right. Inside Eryri National Park, planning permission has been needed to start such a use since 1 June 2025; Gwynedd's own direction was quashed in November 2025.14,21,22

Do I pay business rates or council tax on a holiday let in Wales?

Business rates apply if the property is available to let for at least 252 days and let for at least 182 days in the previous 12 months, or averages 182 days over two or three years. Otherwise it pays council tax. The Welsh Government is consulting on lowering the 182-day threshold, with any change intended from 1 April 2027.15,16

Does my registration number have to appear on my Airbnb listing?

Each registration receives a unique registration number that shows the accommodation is registered, and some details are public on the register. The Welsh guidance does not set a rule for displaying the number on a listing.4

Do I need a fire risk assessment?

Yes. Airbnb's UK guidance states that written fire risk assessments are a legal requirement for all premises with paying guests, and Welsh Government guidance on making guest accommodation safe from fire applies in Wales.32

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The Cardiff and Swansea council tax premium pages were read in a browser, and the Powys council tax premium page was read from an Internet Archive copy.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the Welsh Revenue Authority has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  1. 1. Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, section 7 · legislation.gov.uk
  2. 2. Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, section 5 · legislation.gov.uk
  3. 3. The Town and Country Planning (Use Classes) (Amendment) (Wales) Order 2022 · legislation.gov.uk
  4. 4. Registering visitor accommodation: overview · Welsh Revenue Authority (GOV.WALES)
  5. 5. Failing to register, update details, or deregister your visitor accommodation · Welsh Revenue Authority (GOV.WALES)
  6. 6. Get ready to register your visitor accommodation in Wales · Welsh Revenue Authority (GOV.WALES)
  7. 7. Visitor Levy in Wales · Welsh Revenue Authority (GOV.WALES)
  8. 8. Visitor Levy checklist for accommodation providers in Cardiff · Welsh Revenue Authority (GOV.WALES)
  9. 9. Step-by-step guide to Visitor Levy for accommodation providers: check if a local council charges Visitor Levy · Welsh Revenue Authority (GOV.WALES)
  10. 10. Who pays the levy (technical guidance) · Welsh Revenue Authority (GOV.WALES)
  11. 11. Meaning of overnight stays in visitor accommodation (technical guidance) · Welsh Revenue Authority (GOV.WALES)
  12. 12. Licensing of visitor accommodation in Wales · Welsh Government (GOV.WALES)
  13. 13. The Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 · Welsh Government (GOV.WALES)
  14. 14. Written Statement: Changes to planning legislation and policy for second homes and short-term lets (30 September 2022) · Welsh Government (GOV.WALES)
  15. 15. Non-Domestic Rates for Self-Catering Properties in Wales · Business Wales (Welsh Government)
  16. 16. Written Statement: Consultation on the classification of self-catering properties for local tax purposes (31 July 2026) · Welsh Government (GOV.WALES)
  17. 17. New tax rules for second homes · Welsh Government (GOV.WALES)
  18. 18. Hotels and holiday accommodation (VAT Notice 709/3) · GOV.UK (HM Revenue and Customs)
  19. 19. VAT registration thresholds · GOV.UK (HM Revenue and Customs)
  20. 20. VAT rates · GOV.UK (HM Revenue and Customs)
  21. 21. Article 4 Direction · Cyngor Gwynedd
  22. 22. Article 4 Direction in Eryri · Eryri National Park Authority
  23. 23. Second homes, furnished properties that are not a main residence, and premium · Cyngor Gwynedd
  24. 24. Council tax premiums · Cardiff Council
  25. 25. Council Tax premiums for empty properties and second homes · Swansea Council
  26. 26. Second homes · Pembrokeshire County Council
  27. 27. Council Tax Premium Update · Conwy County Borough Council
  28. 28. Council Tax Premiums · Powys County Council
  29. 29. Council tax premiums · Newport City Council
  30. 30. Planning Law and Advice on Second Homes and Short-term Lets · Pembrokeshire Coast National Park Authority
  31. 31. Council Tax Premium consultation 2025 · Pembrokeshire County Council
  32. 32. Responsible hosting in the United Kingdom · Airbnb Help Centre