Short-term rental rules in United Kingdom

In Greater London, an entire home can be let short-term for up to 90 nights per calendar year without planning permission. Above that, you need planning permission from your borough. Airbnb applies this limit automatically to entire-home listings in London.

Outside London there's no night limit, but turning a home into a full-time holiday let can need planning permission, especially in busy tourist areas. Check with your local planning authority.

England is setting up a national register for short-term lets. At the time of checking it isn't open yet and is expected in 2027. Register as soon as it opens.

Every short-term let in Scotland needs a licence from the local council, one per unit, and the licence number must appear on your listings. Hosting without one is a criminal offence. You also need buildings insurance and public liability insurance, and some areas are planning control areas where planning permission is needed too.

Wales has passed a law for a register of visitor accommodation and a visitor levy, which councils can introduce from 2027. Follow the Welsh Government's updates and register when the scheme opens.

It's illegal to offer tourist accommodation in Northern Ireland without a certificate from Tourism NI. The certificate follows an inspection and lasts four years.

Check that your mortgage lender, your lease or building management, and your insurer allow short-term letting. Many leases and standard home policies don't.

In England and Wales, paid holiday accommodation falls under fire safety law, so you need a written fire risk assessment, working smoke alarms and clear escape routes.

If there's gas, a Gas Safe registered engineer must check the appliances every year. Keep the certificate.

Have the electrics inspected regularly by a qualified electrician (an EICR) and fit carbon monoxide alarms near any fuel-burning appliance. In Scotland, an electrical inspection is part of the licence conditions.

Short-term letting income is taxed as property income. The special furnished holiday lettings (FHL) rules ended in April 2025, so holiday lets are now taxed like other rentals: for example, mortgage interest only gives basic-rate tax relief.

The £1,000 property allowance can cover small amounts of rental income. If you let a furnished room in your own home, Rent a Room relief may apply. Check the current limits on GOV.UK.

In England, a holiday let pays business rates instead of council tax if it's available to let for at least 140 nights and was actually let for at least 70 nights. New lets start on council tax until they qualify.

Edinburgh charges a visitor levy on overnight stays, and other Scottish and Welsh councils can introduce one. Check whether your area has a levy and how to collect it.