Short let rules in the UK: England, Wales, Scotland and Northern Ireland

The four nations side by side

Planning, local taxes and tourism are run separately in each nation, so the rules depend on where the home is.

From GOV.UK, gov.wales, gov.scot, mygov.scot, Tourism NI and council sources listed below.

Two points hold everywhere. The nights a home is available and actually let decide whether it pays council tax or business rates; you cannot choose. And a register or licence is separate from planning. Our guides to council tax or business rates and planning permission go into both.

England

The register. GOV.UK guidance for holiday let owners, updated in October 2026, says the national register is not yet in force and is expected to begin in March 2027. The power to create it is section 228 of the Levelling-up and Regeneration Act 2023, which lets ministers set fees, conditions, exemptions and civil penalties, and ban advertising of unregistered lets. None of those details has been set. Our guide to England’s short let register tracks what is confirmed.

Business rates or council tax. A short let pays business rates instead of council tax if, in the last 12 months, it was available to let commercially for at least 140 nights, was actually let for at least 70, and will be available for 140 nights in the next 12 months.

The second homes premium. Since 1 April 2025 councils can charge up to 100% extra council tax on a furnished home that is nobody’s main home. Each council decides, at least a year ahead. Homes whose planning permission stops them being lived in all year are among those excepted.

A visitor levy. On 10 September 2026 the government published its response to the consultation on an Overnight Visitor Levy. It confirmed that all mayoral and foundation strategic authorities will get the power to charge one, as a percentage of the accommodation cost, on short term accommodation let commercially, short lets included. There will be no national cap on the rate, occasional providers below a threshold will not be liable, and the provider, not the guest, will be liable to pay it over. It needs an Act of Parliament first, and each area must consult before charging it. No start date has been set.

Planning. Outside London there is no fixed night limit. GOV.UK guidance says your local planning authority decides whether you need planning permission, based on how the home is used for short letting and its effect on neighbours and the local area.

London

Section 25A of the Greater London Council (General Powers) Act 1973, added by the Deregulation Act 2015, lets you use a whole home in Greater London as temporary sleeping accommodation for up to 90 nights in a calendar year without planning permission, provided the person letting it is liable for council tax on it each of those nights. A home rated for business rates does not meet that condition. Going over 90 nights needs planning permission, and a borough, with the Secretary of State’s consent, can switch the allowance off for a home or an area to protect local amenity.

The other England rules apply in London too, and the government’s levy response lists the Greater London Authority among the bodies that will get the levy power. Our guide to the London 90 night rule explains how nights are counted, and you can see where we manage homes in London.

Wales

The register. Under the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, anyone who, as a business, takes bookings for stays of 31 nights or fewer in Wales must register with the Welsh Revenue Authority. The register opened on 1 October 2026, is free, and existing providers must register by 31 March 2027, whether or not their council brings in a levy. From 1 April 2027 penalties can apply: £100 for each unregistered home, then £10 a day for up to 30 days, then £1,000.

Business rates or council tax. A short let pays business rates only if, in the last 12 months, it was available for at least 252 nights and let for at least 182, and will be available for 252 in the year ahead. Since 1 April 2026 a home can meet the 182 night letting test using its average over two or three years, and up to 14 nights a year given free through a registered charity count. The Welsh Government consulted until 23 October 2026 on whether 182 is the right level; until any change is made, plan on 182. A home that fails the test pays council tax, and since 1 April 2023 councils can add a second homes premium of up to 300%.

The visitor levy. Councils can choose, after consulting, to charge £1.30 per person per night, or 75p for shared hostel rooms and tent pitches. Cardiff has adopted it for stays from 1 April 2027.

Planning. Since 20 October 2022 Wales has had separate planning classes for a main home (C3), a second home (C5) and a commercial short let of up to 31 days a stay (C6). Moving between them needs no application unless an Article 4 direction removes that right. Eryri National Park’s direction has been in force since 1 June 2025, so turning a main home there into a second home or short let, or switching between second home and short let, needs planning permission. Gwynedd Council’s direction for the rest of the county was quashed by the High Court on 27 November 2025, permission to appeal was refused on 6 February 2026, and the council says it is not in force.

Licensing. The Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026, which received Royal Assent on 27 April 2026, creates a licensing scheme starting with self catering accommodation. The Welsh Government will consult on the regulations, and the legal default start is March 2030. Our guide to holiday lets in Wales covers each rule in detail.

Scotland

Licensing. Under the Civic Government (Scotland) Act 1982, as amended in 2022, every short let needs a licence from the local council before it takes bookings or guests. The scheme began on 1 October 2022, and hosts already trading had to apply before 1 October 2023. Letting without a licence is a criminal offence, with a fine of up to £2,500. Every listing must show the licence number. Mandatory conditions cover gas, electrical and fire safety, legionella, a guest limit, and buildings and public liability insurance.

Control areas. Councils can declare short term let control areas. There are two: the whole City of Edinburgh council area, since 5 September 2022, and Badenoch and Strathspey in the Highlands, since 4 March 2024. Inside them, letting a home that is not your main home will very likely need planning permission.

Rates or council tax. A self catering home pays non domestic rates if it is available for 140 days and actually let for 70 days in the financial year. Otherwise it pays council tax, and from 1 April 2026 the national default second homes premium is 100%, which councils can set higher or lower.

Visitor levies. The Visitor Levy (Scotland) Act 2024 lets each council charge a levy on overnight stays. Since 22 July 2026 a council can set it either as a percentage of the accommodation cost or as a fixed amount per room per night, and it must allow at least 18 months between announcing a scheme and charging it. Schemes adopted so far include:

• Edinburgh: 5% on the first five nights in a row, for stays from 24 July 2026.
• Glasgow: for stays from 25 January 2027.
• Aberdeen: 7%, from 1 April 2027 at the earliest.
• West Dunbartonshire: 5%, for stays from 1 July 2027 booked and paid for, in part or in full, from 1 October 2026.

Other councils are consulting on schemes of their own. Highland Council, for example, opened a consultation on 7 September 2026 on a fixed amount per room per night. Our guide to short lets in Scotland walks through licensing step by step.

Northern Ireland

Certification. Under the Tourism (Northern Ireland) Order 1992, nobody may provide or offer tourist accommodation without a certificate from Tourism NI, and self catering homes are one of the certified categories. Doing so is an offence, with a fine of up to £2,500, up to six months in prison, or both. The Department for the Economy consulted on updating these rules from October 2025 to January 2026.

Rates. There is no council tax in Northern Ireland. Homes pay domestic rates through Land and Property Services. Land and Property Services says self catering accommodation that is self contained, let commercially and available for short lets totalling 140 days or more a year is rated as a business, while a second home let only occasionally stays domestic. Ask Land and Property Services how your home is treated. There is no visitor levy.

What applies everywhere

Some rules follow the home wherever it is.

• Gas. Regulation 36 of the Gas Safety (Installation and Use) Regulations 1998 requires anyone letting a home in England, Wales or Scotland, under a lease or a licence, to have its gas appliances and flues checked at least every 12 months by a Gas Safe registered engineer, and the HSE says this covers holiday lets. Northern Ireland’s 2004 regulations set the same interval.
• Electrics. Home Office fire guidance in England says the electrical installation should be inspected and tested at least every five years. In Scotland an electrical report and appliance testing are licence conditions.
• Fire. Home Office guidance says that in England the Regulatory Reform (Fire Safety) Order 2005 applies once guests pay to stay, even for one night, so you must carry out a fire risk assessment and keep a record of it, and carbon monoxide alarms should be fitted wherever there is a gas or solid fuel appliance. Wales has its own guidance, and Scotland and Northern Ireland have their own fire safety law. In Scotland heat, smoke and carbon monoxide alarms and a fire risk assessment are licence requirements.
• Tax. The furnished holiday lettings regime was abolished from 6 April 2025 (1 April 2025 for companies), so short let profits are ordinary property income. From April 2027, property income in England, Wales and Northern Ireland will be taxed at 22%, 42% and 47%. Making Tax Digital applies to landlords with qualifying income over £50,000 from 6 April 2026, over £30,000 from 6 April 2027 and over £20,000 from 6 April 2028.
• Insurance. GOV.UK guidance says owners in England should have holiday let insurance, public liability cover, and buildings and contents cover suited to short letting. In Scotland buildings and public liability insurance are licence conditions.
• Mortgage and lease consent. Check your mortgage terms and, for a leasehold flat, your lease before you let to guests. These are private contracts rather than short let law, and either can restrict or stop short letting.

Our guides to gas and electrical checks, fire safety, tax, insurance and mortgages go through each one. If we run your home through our short let management service, we register it with the Welsh Revenue Authority for you, and we will do the same in England once the register opens and its rules allow it.

Questions owners ask