Place never accommodating Welsh on reflection (4)
I believe the answer is:
town
'place' is the definition.
(I know that town is a type of urban area)
'never accommodating welsh on reflection' is the wordplay.
'never' becomes 'not' (I've seen this in other clues).
'accommodating' indicates putting letters inside.
'welsh' becomes 'W' (abbreviation).
'on reflection' says the letters should be written backwards.
'not' going around 'w' is 'nwot'.
'nwot' reversed gives 'TOWN'.
(Other definitions for town that I've seen before include "Small urban development" , "See 9" , "Person employed to make public announcements" , "See 1" , "Conurbation" .)