Short lets are regulated very differently in each part of the UK. A host in Edinburgh needs a council licence before taking a single booking. A host in Cardiff must register with the Welsh Revenue Authority. A host in Belfast needs a certificate from Tourism NI. A host in London can let a home for up to 90 nights a year without planning permission, as long as they pay council tax on it, and England’s national register is still to come.
This guide sets out the rules nation by nation, then the points that apply wherever you host: showing the full price, keeping guest records and handling cancellations. Every point links to the official source, and each status is as we found it on 23 October 2026.
At a glance
| Nation | Before you take bookings | Also check |
|---|---|---|
| England | No national register yet. One is expected to begin in March 2027. | London’s 90-night limit, the 140 and 70 night business rates test, council tax premiums on second homes |
| Scotland | A short-term let licence from the council, with the licence number in every listing | Control areas in Edinburgh and Badenoch and Strathspey, Edinburgh’s 5% visitor levy |
| Wales | Register with the Welsh Revenue Authority by 31 March 2027 | A council visitor levy from April 2027 at the earliest, the 252 and 182 day business rates test, council tax premiums |
| Northern Ireland | A certificate from Tourism NI, which is a legal requirement | A statutory inspection every four years |
England
London’s 90-night rule
In Greater London, letting a home as temporary sleeping accommodation is not treated as a change of use, so it needs no planning permission, as long as two conditions are met. First, the home is not used that way for more than 90 nights in the calendar year. Second, for each of those nights, the person providing the accommodation is liable for council tax on the property. Beyond 90 nights, planning permission is needed (Deregulation Act 2015 s.44).
The same law lets a council, normally with the Secretary of State’s consent, or the Secretary of State switch the exemption off for particular premises or areas where that is needed to protect the amenity of the locality.
A national register, but not yet
The Levelling-up and Regeneration Act 2023 says the government must make regulations for registering short-term rental properties in England. That duty has applied since 26 December 2023, but no regulations have been made under it. In February 2026 a minister told the Commons that the scheme had entered user testing and that secondary legislation would be required to bring it in. GOV.UK now says the mandatory national scheme “is now expected to begin in March 2027” (GOV.UK, updated 2 October 2026). Details such as fees and what must appear on listings have not been published.
In February 2024 the previous government announced a new planning use class for short lets that are not someone’s main home (GOV.UK, 19 February 2024). It was never brought in. In April 2026 the housing minister said the government continues “to consider what additional powers we might give local authorities” (Hansard, 13 April 2026).
Fire safety for paying guests
The fire safety law for businesses, the Regulatory Reform (Fire Safety) Order 2005, applies as soon as you charge someone to stay in a property that is not their private home, “even if it is just for one night” (GOV.UK). The Home Office guide Making your small paying guest accommodation safe from fire covers single premises on the ground floor, or ground and first floor, sleeping up to 10 people with no more than four bedrooms on the first floor, plus individual flats. It applies in England only, and larger premises use the guide for sleeping accommodation.
Since 1 October 2023, every responsible person must record their fire risk assessment in full and record their fire safety arrangements. The guidance says to record the name and organisation of any assessor you use, and the maximum fine for some offences rose from £1,000 to unlimited (GOV.UK).
Gas safety
The Health and Safety Executive treats holiday accommodation, such as cottages, flats, chalets and caravans, as covered by the gas safety rules, because a landlord is anyone who rents out a property they own under a lease or licence shorter than seven years (HSE). Gas appliances need an annual safety check and records must be kept for two years. For stays of less than 28 days, HSE says to display a legible copy of the gas safety record in a prominent place (HSE).
Business rates or council tax
Since 1 April 2023, a self-catering property in England is rated for business rates only if it passes three tests. It must have been available to let commercially for at least 140 nights in the previous 12 months, actually let for at least 70 nights in that period, and the owner must intend to make it available for at least 140 nights in the next 12 months (GOV.UK). Otherwise it pays council tax.
GOV.UK also says that from 24 July 2026, owners of five or more self-catering lets in the same property, none of them anyone’s main home and each intended to be available for at least 140 days in the next 12 months, qualify without meeting the past-year tests. The page does not cite the legislation behind this, so check your own case with the Valuation Office Agency or an adviser.
Since 1 April 2025, councils in England can charge up to 100% extra council tax on second homes, after giving at least a year’s notice. There is an exception for seasonal homes whose planning restricts year-round occupation or which are specified for use as holiday accommodation (GOV.UK).
Tax
The furnished holiday lettings tax regime was abolished from 6 April 2025 for Income Tax and Capital Gains Tax, and from 1 April 2025 for Corporation Tax. Holiday let income is now part of an ordinary property business (HMRC). Our Making Tax Digital guide covers the record keeping that may follow.
Scotland
Scotland licenses short-term lets. Since 1 October 2022, new hosts have needed a licence from the council before taking bookings or guests. Hosts who were already trading before then, and who applied by 1 October 2023, can keep operating while the council decides (Scottish Government).
One licence condition matters for your website. The licence holder must make sure “any listing or advert” for the let includes the licence number (SSI 2022/32, Schedule 3). Scottish Government guidance adds the maximum number of guests and, where one is required, the EPC rating (guidance for hosts). That applies to your own booking site as much as to any platform.
Two areas are short-term let control areas. In Edinburgh, across the whole council area since 5 September 2022, planning permission is needed to turn a whole home that is not the host’s main home into a short let (City of Edinburgh Council). In Highland, the Badenoch and Strathspey ward has been a control area since 4 March 2024.
Edinburgh also charges a visitor levy of 5% on paid overnight stays from 24 July 2026, capped at five consecutive nights. Stays booked and paid for before 1 October 2025 are exempt (City of Edinburgh Council).
For scale, Scotland had 32,317 short-term let licences or exemptions in operation at 31 December 2025, and 78% of active licences were for premises that are not the host’s main home (Scottish Government, 28 April 2026).
Wales
Wales now has a register of visitor accommodation. The duty to register started on 1 October 2026, and the penalties for not registering start on 1 April 2027 (commencement order). Anyone responsible for visitor accommodation in Wales that takes bookings of 31 nights or less must register with the Welsh Revenue Authority by 31 March 2027, even if their council does not adopt the levy. Registration is free, and changes must be reported within 30 days (Welsh Government).
Councils can then choose to introduce a visitor levy, after consulting residents and businesses, for stays from 1 April 2027 at the earliest. The rate is £1.30 per person per night for most accommodation, with a lower 75p rate for shared rooms in hostels, bunkhouses, bothies or dormitories and for tent pitches (Welsh Government).
A licensing scheme is on its way too. The Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 received Royal Assent on 27 April 2026, and the Welsh Government assumes the licensing scheme will be brought into force from 2029 (Welsh Government).
Local tax works differently from England. Since 1 April 2023, a self-catering property in Wales pays business rates instead of council tax only if it was available to let for at least 252 days and actually let for at least 182 days over the previous year. A consultation on the 182-day threshold and five possible exemptions ran from 31 July to 23 October 2026, and any change would be intended to take effect on 1 April 2027 (Welsh Government). Welsh councils can also charge up to 300% extra council tax on second homes and long-term empty homes (Welsh Government).
Northern Ireland
In Northern Ireland, “A person shall not provide or offer to provide tourist accommodation in any establishment unless a certificate under Article 13 is in force”, and self-catering is one of the statutory categories (Tourism (Northern Ireland) Order 1992, article 14). Tourism NI says it is illegal to offer tourist accommodation without its certificate, gives the fine as up to £2,500, and says premises have a statutory inspection every four years (Tourism NI).
Prices and fees on your site
Since 6 April 2025, consumer law requires an invitation to purchase to show the total price, including any fees, taxes or charges the customer will necessarily pay. Where something cannot be worked out in advance, the advert must say how it is calculated, as prominently as the price (Digital Markets, Competition and Consumers Act 2024 s.230).
The Competition and Markets Authority’s price transparency guidance names “routine cleaning fees” and local taxes payable on arrival as mandatory charges, along with administration fees “however described, such as booking or processing fees”. Its own example is a UK holiday cottage priced at £950 plus £28 of local tax, which should be shown as £978. A deposit that is automatically refunded if it is not used is not a mandatory charge (CMA209).
Guest records and cancellations
Guest records. The Immigration (Hotel Records) Order 1972 applies to “any hotel or other premises, whether furnished or unfurnished, where lodging or sleeping accommodation is provided for reward”. Every guest aged 16 or over must give their full name and nationality on arrival. Guests who are not Commonwealth or Irish citizens must also give their passport or other identity document number and place of issue, and their next destination. The record must be kept for at least 12 months and be open to inspection by the police or anyone authorised by the Secretary of State (legislation.gov.uk).
The Order’s wording covers any premises let for reward, and VisitBritain’s Pink Book (a secondary source from the national tourism body) says “all serviced and self-catering accommodation premises must keep a record of all guests over the age of 16” (VisitBritain). We found no Home Office guidance written specifically for short-let hosts, so if you are unsure how it applies to you, take advice.
Cancellations. The usual 14-day right to cancel a contract made online does not apply to the supply of accommodation where the contract is for a specific date or period (Consumer Contracts Regulations 2013, reg 28). Your own cancellation terms therefore matter, so set them out clearly before the guest pays.
Key dates
| Date | What happens | Status |
|---|---|---|
| 26 May 2015 | London’s 90-night rule (England) | In force |
| 5 Sep 2022 | Edinburgh becomes a short-term let control area | In force |
| 1 Oct 2022 | Scotland: new hosts need a licence before taking guests | In force |
| 1 Apr 2023 | England 140 and 70 night business rates test; Wales 252 and 182 day test; Welsh council tax premiums up to 300% | In force |
| 1 Oct 2023 | Scotland: deadline for existing hosts to apply; England: fire risk assessments recorded in full | In force |
| 4 Mar 2024 | Badenoch and Strathspey becomes a control area | In force |
| 1 and 6 Apr 2025 | Furnished holiday lettings regime ends; English councils can charge second home premiums | In force |
| 6 Apr 2025 | Total price rules and direct CMA enforcement begin | In force |
| 24 Jul 2026 | Edinburgh’s 5% visitor levy begins | In force |
| 1 Oct 2026 | Wales: duty to register visitor accommodation begins | In force |
| March 2027 | England’s short-term let register expected to begin | Proposed |
| 31 Mar 2027 | Wales: deadline to register with the Welsh Revenue Authority | Duty in force |
| 1 Apr 2027 | Wales: earliest visitor levy, and penalties for not registering | Coming |
| From 2029 | Wales: visitor accommodation licensing expected | Passed, not yet in force |
A checklist for hosts
| Check | Where it applies |
|---|---|
| Nights used this calendar year, across every channel | Homes in Greater London |
| Licence number on your own site and every listing | Scotland |
| Registered with the Welsh Revenue Authority | Wales, by 31 March 2027 |
| Tourism NI certificate in place | Northern Ireland |
| Fire risk assessment recorded in full | England |
| Annual gas check, with the record displayed for stays under 28 days | Holiday lets with gas appliances |
| Cleaning fees and local taxes inside the headline price | Across the UK |
| Guest records kept for 12 months | Premises let for reward |
| Clear cancellation terms before payment | Across the UK |
Rules for short lets are moving quickly, particularly England’s register and the Welsh levy and licensing schemes. Check the sources below before you rely on a date, and take advice from your council, an accountant or a solicitor on your own situation.
Where software helps
Short-let rules turn into numbers and records: nights booked in London each calendar year, a licence number on every listing, a register entry in Wales, a gas record on the wall and a total price that already includes cleaning. A direct booking site and a simple compliance board keep all of that in one place for every property you run. That is what BozApps builds for hosts and serviced accommodation operators.
Sources
- legislation.gov.uk, Deregulation Act 2015 s.44 (London) · in force 26 May 2015
- GOV.UK, Letting out a self-catering holiday home in England · updated 2 October 2026
- legislation.gov.uk, Levelling-up and Regeneration Act 2023 s.228 · checked 23 October 2026
- GOV.UK, Making your small paying guest accommodation safe from fire · updated 20 January 2025
- HSE, Gas safety check records · checked 23 October 2026
- GOV.UK, Apply for business rates for a self-catering property in England · updated 29 September 2026
- HMRC, Abolition of the furnished holiday lettings tax regime · updated 7 November 2024
- Scottish Government, Short-term lets: regulation information · updated 15 May 2026
- City of Edinburgh Council, Edinburgh visitor levy comes into effect · July 2026
- Welsh Government, Registering visitor accommodation: overview · updated 8 October 2026
- Welsh Government, Visitor Levy in Wales · checked 23 October 2026
- Tourism NI, What do you need to consider · checked 23 October 2026
- CMA, Price transparency guidance (CMA209) · 18 November 2025
- legislation.gov.uk, Immigration (Hotel Records) Order 1972 · as made
This guide summarises the law and official guidance as we understand it on 23 October 2026. It is general information, not legal or tax advice. Rules change and individual situations differ, so check the sources above or take advice from a solicitor, accountant or your trade body before acting.