What applies to a short let today, and what is coming. Last checked September 2026.
England
The national short-let register
The Culture Secretary told Parliament in September 2026 that England's register for short lets will be up and running in full by March 2027. Fees and exactly what hosts must submit are still to be confirmed. We register your home when it opens.
Council tax or business rates
A home pays business rates instead of council tax if it was available to let for at least 140 nights in the last 12 months, actually let for at least 70, in stays of 28 nights or less, and will be available for 140 in the next 12. We track the nights so you know where you stand.
Tax on short-let income
The furnished holiday lettings tax regime was abolished from April 2025, so short-let income is now taxed under the normal rules for residential landlords. Your monthly statements are itemised and ready for your accountant.
Mortgage, lease and insurance
Check your mortgage lender and, for a flat, your lease allow short lets, and you will need short-let insurance. We go through all three with you on the first call.
London
The 90-night rule
In Greater London, a whole home can be let for up to 90 nights a year without planning permission. Stays of 90 nights or more in a row do not count towards it. We plan the calendar around the limit and fill the rest of the year with longer stays.
Wales
Register with the Welsh Revenue Authority
Everyone in Wales taking bookings of 31 nights or less must register. Registration opens in October 2026, and existing providers must register by 31 March 2027. It is free, and we do it for you.
The visitor levy
Welsh councils can choose to charge a visitor levy of £1.30 per person per night on self-catering, with 12 months’ notice. So far only Cardiff has chosen to, and none of the councils where we run homes has announced it.
Council tax or business rates
In Wales a home must be available for 252 days and let for 182 to pay business rates. Otherwise council tax applies, and councils can charge a premium of up to 300% on second homes. The Welsh Government is consulting on changes from April 2027.
Licensing on the way
The Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 brings in licensing, expected from 2029 once the standards are published. We keep your home ready for it.
Council tax
Second homes council tax, council by council
Whether each council we cover charges extra council tax on furnished homes that are nobody’s main residence, and from when. A short let that qualifies for business rates pays those instead. Checked September 2026 on each council’s own website.
Outside London there is no general planning test for short lets yet, although very intensive use of a whole home can be judged a change of use case by case. In Greater London a whole home can be let for up to 90 nights a year without planning permission.
Under the Deregulation Act 2015, a whole home in Greater London can be used for short lets for up to 90 nights in a calendar year without planning permission, as long as the person providing it pays council tax on it. Beyond that you need planning permission, or stays of 90 nights or more in a row.
In England, a home pays business rates if it was available to let for at least 140 nights in the last 12 months, actually let for at least 70, in stays of 28 nights or less. In Wales the tests are 252 days available and 182 let. Otherwise council tax applies.
Many councils now charge a second homes premium, usually 100%, on furnished homes that are nobody’s main residence. The table on this page shows each council we cover and when its premium started. A short let that qualifies for business rates pays those instead.
In Wales, everyone taking bookings of 31 nights or less must register with the Welsh Revenue Authority. Registration opens in October 2026, and existing providers must register by 31 March 2027. In England, the Culture Secretary told Parliament in September 2026 that the national register will be up and running in full by March 2027.
Welsh councils can choose to charge £1.30 per person per night on self-catering stays, with 12 months’ notice. As of September 2026 only Cardiff has chosen to, from April 2027.
No. The furnished holiday lettings tax regime was abolished from April 2025, so short-let income is now taxed under the normal rules for residential landlords.
We charge a percentage of what each booking pays out: 15% + VAT on bookings from the booking sites, and 5% + VAT more on bookings that come direct to us. There is a one-off setup fee, and photography is priced separately, both agreed with you before anything starts. Guests pay for cleaning.
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What we'll check for this address
Local demandBookings and nightly rates for similar homes nearby
Your area's rulesAny local planning limits on short lets
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About this guide. Researched and written by the Perfect Booking team from the official sources above, and checked in September 2026. It is general information, not tax, legal or planning advice: check your own circumstances with your council or an adviser.