Holiday let rules across the UK
Holiday let rules differ in each nation of the UK, and councils, national parks and fire services add their own. Pick your nation or area for what applies.
England
What applies everywhere in England
The national short-term let register
A national register for short-term lets in England is on the way. It isn't in force yet; the government said in September 2026 it will be fully operational by March 2027. Hosts are expected to register each property and show a registration number on their listings. Fees and the exact details haven't been published.
Business rates or council tax: the 140/70 rule
Your holiday let is assessed for business rates instead of council tax only if it was available to let for at least 140 nights in the last 12 months, was actually let for at least 70 of them, and will be available for 140 nights in the next 12 months. The Valuation Office Agency decides, not the council.
Read the guideGOV.UK: business rates for self-catering properties
Furnished holiday lettings tax rules have gone
The special furnished holiday lettings (FHL) tax regime ended in April 2025. Holiday let income is now taxed like other property income, so mortgage interest relief is restricted to the basic rate and FHL capital gains reliefs no longer apply. Speak to your accountant about what this means for you.
Fire safety applies to every holiday let
Paying guest accommodation falls under the Regulatory Reform (Fire Safety) Order 2005. Every host needs a written fire risk assessment, suitable alarms and clear escape routes, and must give guests fire safety information. Fire services can and do prosecute.
Read the guideGOV.UK: making small paying guest accommodation safe from fire
Scotland
What applies everywhere in Scotland
A short-term let licence is compulsory
Every short-term let in Scotland needs a licence from the council before taking bookings. The licence conditions cover gas, electrical and PAT testing, interlinked alarms, legionella, an EPC, a fire risk assessment, fire-safe furniture, buildings and public liability insurance, and a maximum occupancy. Your licence number must be in every listing.
Non-domestic rates: the 140/70 rule
A self-catering property is on the non-domestic rates roll only if it was available for 140 nights and actually let for 70 nights in the financial year. Otherwise it pays council tax, and since April 2026 councils can charge more than double on second homes.
Read the guidemygov.scot: non-domestic rates for short-term lets
Visitor levies are arriving
Edinburgh charges 5% on the first 5 nights from 24 July 2026. Glasgow, Aberdeen, Stirling and West Dunbartonshire follow in 2027, and more councils are consulting.
Wales
What applies everywhere in Wales
Register with the Welsh Revenue Authority by 31 March 2027
Every visitor accommodation provider in Wales must register each property with the WRA. Registration opens in October 2026, it is free, and late registration can cost £100 per property. A licensing scheme is expected from around 2029.
Business rates: the 252/182 rule
A Welsh holiday let pays business rates only if it is available for 252 days and let for 182 days a year. Otherwise it pays council tax, and councils can charge up to 300% extra on second homes. The Welsh Government is consulting on changes that could apply from April 2027.
Read the guidegov.wales: consultation on self-catering and local taxes
Fire safety
The Regulatory Reform (Fire Safety) Order 2005 applies to any paid holiday let in Wales that is not your main home. You need a written fire risk assessment and must act on it.
Northern Ireland
What applies everywhere in Northern Ireland
Tourism NI certification
All self-catering in Northern Ireland must be certified by Tourism NI before it operates, with an inspection every 4 years. The fee is £40 per unit, and operating without a certificate is an offence.
Rates, not council tax
Self-catering pays non-domestic rates through Land and Property Services unless it is available for short-term letting for fewer than 140 days a year. There is no second homes premium and no visitor levy.
Read the guidenibusinessinfo: rates for tourist accommodation
Fire safety
The Fire and Rescue Services (NI) Order 2006 and the Fire Safety Regulations (NI) 2010 require a fire risk assessment. NIFRS publishes a guide for small self-catering premises.
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