levy

He suggests universities should think about “a transformation of their offer”, looking closely at the length and range of courses, and how to increase degree apprenticeships where tuition fees are covered mainly through the levy on larger employers.

Under the plans councils will be given the power to introduce a small "visitor levy" to raise money.

The law will include a registration scheme for accommodation providers, which the government says is needed to support the levy.

A statement from Finance Secretary Mark Drakeford and Economy Secretary Rebecca Evans said the levy and registration bill will be introduced to the Senedd on 26 November.

"The levy will raise additional funds for local authorities to support the long-term sustainability of our tourism industry," they said.