Is Airbnb Legal in United Kingdom? 2026 Rules, Permits & Taxes

Licence required

Yes

Taxes on a stay

None

Yearly night cap

90 nights

Fine for hosting without a permit

Up to £2,500

Next rule change

March 2027

The rules in brief

Who needs it

Hosts in Scotland need a council licence before the first booking, whatever the length of the let. Providers in Wales who take bookings of 31 nights or less must register by 31 March 2027. Northern Ireland accommodation needs Tourism NI certification. England has no licence or register until the national scheme begins, expected March 2027.^4,12,17,20

Issued by

The local council (Scotland); the Welsh Revenue Authority (Wales)

Valid for

A Scottish short-term let licence usually lasts 3 years. A Welsh registration stays on the register and must be updated within 30 days of any change.

On listings

The number must appear on every listing

Platform checks

In Scotland, licensing authorities and letting platforms check that the licence numbers shown on listings are genuine.

Fees

Who qualifies

• Scotland: the licence applicant must be named on the application, hold the owner's permission if renting, and meet the council's mandatory and local conditions
• Scotland: in a control area such as Edinburgh, a second home let in full needs planning permission, or a pending application, in place when the licence application is made
• Wales: the person responsible for the accommodation, whether they own or rent it, registers each premises; an agent may register on their behalf

How to apply

1. 1 Scotland: check whether the home needs a licence with the mygov.scot checker, confirm planning status with the local planning authority, and apply to the council where the property is.
2. 2 Wales: register each premises with the Welsh Revenue Authority through its online service and receive a unique registration number.
3. 3 England: no application is possible until the national scheme opens, expected March 2027.

Permit rules

Scotland: council licence required

Every short-term let in Scotland needs a licence from the local council, however short the let. The requirement has applied to new hosts since 1 October 2022.^10,12,25 Applies to: Scotland · In force since October 1, 2022

Scotland: licence before the first booking

A host must hold the licence before taking bookings or receiving guests; applying alone is not enough for a new host.^12,25 Applies to: Scotland

Scotland: licence usually lasts three years

A short-term let licence usually lasts 3 years, after which it is renewed with the council.¹² Applies to: Scotland

Scotland: licence number on every listing

Every listing or advert, online or in print, must show the licence number and the maximum number of guests allowed.¹³ Applies to: Scotland

Scotland: councils and platforms check licence numbers

Licensing authorities and letting platforms check that the licence numbers shown on listings are genuine.¹³ Applies to: Scotland

Wales: free registration with the Welsh Revenue Authority

Anyone who takes bookings for overnight stays in Wales must register with the Welsh Revenue Authority. Main homes and spare rooms are included, and registration is free.¹⁷ Applies to: Wales

Wales: register by 31 March 2027

Existing providers must be registered by 31 March 2027, whether or not their council introduces a visitor levy.¹⁷ Applies to: Wales · Takes effect March 31, 2027

Wales: licensing scheme planned

A separate licensing scheme for visitor accommodation, starting with self-catering, is set in law by an Act of April 2026; the legal default start is March 2030.¹⁹ Applies to: Wales · Takes effect March 2030

England: no register until the national scheme starts

England has no licence or registration for short-term lets today. A mandatory national registration scheme is expected to begin in March 2027.⁴ Applies to: England · Takes effect March 2027

Greater London: Airbnb stops whole-home bookings at 90 nights

Airbnb limits Entire place listings in Greater London to 90 nights a year unless the host has planning permission. The count resets on 1 January and the calendar blocks new short-term bookings once the limit is reached.^30,31 Applies to: Greater London

Northern Ireland: Tourism NI certification

Tourist accommodation providers in Northern Ireland must receive certification from Tourism NI before they begin operating.²⁰ Applies to: Northern Ireland

Scotland: tenants need the owner's permission

A host who does not own the premises, for example a tenant renting out a room, must have the owner's permission before applying for a licence.¹⁴ Applies to: Scotland

Scotland: planning permission in control areas

Councils can designate short-term let control areas. Edinburgh has been one since 5 September 2022 and the Badenoch and Strathspey ward of Highland since 4 March 2024. In a control area, letting a second home in full is deemed a material change of use that needs planning permission, or a pending planning application, in place when the licence application is made.^10,14 Applies to: Scotland (control areas) · In force since September 5, 2022

Wales: short-term lets are planning use class C6

Since 20 October 2022 Wales has a separate planning use class, C6, for a dwellinghouse used for commercial short-term letting of up to 31 days at a time.³ Applies to: Wales · In force since October 20, 2022

England: the local planning authority decides on planning permission

Whether a short-term let needs planning permission depends on how the property is used and its impact on neighbours and the area, and is decided by the local planning authority.⁴ Applies to: England

Greater London: planning authorities can switch the exception off

A local planning authority, with the Secretary of State's consent, or the Secretary of State can direct that the 90-night exception does not apply to named premises or to an area where that is needed to protect local amenity.¹ Applies to: Greater London

1. 1. London

   Greater London

   Greater London is the one part of England with a statutory night limit: a home can be used as temporary sleeping accommodation for up to 90 nights a year without a change of use, and more needs planning permission. Airbnb blocks Entire place bookings at 90 nights a year unless the host has planning permission. No licence or registration applies until the English national register begins, expected March 2027.^1,30,31

   • Up to 90 nights a calendar year without planning permission
   • The exception needs the host to be liable for council tax on the premises
   • A planning authority can direct that the exception does not apply to premises or an area
   • Airbnb caps Entire place listings at 90 nights a year; the count resets on 1 January

2. 2. City of Edinburgh

   City of Edinburgh

   Edinburgh is a short-term let control area, so a second home let in full needs planning permission, or a pending application, in place when the licence application is made. The City of Edinburgh Council licenses hosts, and since 24 July 2026 hosts also collect a 5% visitor levy on up to five nights, which Airbnb does not remit for them.^{10,14,15,16,32}

   • Council licence required before the first booking, for any length of let
   • Licence fees (2026/27): home sharing £120; secondary letting £653 for 1 to 3 occupants for one year
   • Control area since 5 September 2022: second homes let in full need planning permission or a pending application
   • Visitor levy of 5% on up to five consecutive nights, from 24 July 2026

3. 3. Cardiff

   Cardiff

   Cardiff follows the Welsh national rules. Every provider taking bookings of 31 nights or less must register free with the Welsh Revenue Authority by 31 March 2027, and a dwelling let commercially for short stays falls in planning use class C6. A visitor levy applies only if Cardiff Council introduces one, from 1 April 2027 at the earliest.^2,3,17,18

   • Free registration with the Welsh Revenue Authority by 31 March 2027
   • Penalty of £100 per premises for unregistered providers, rising to about £1,400
   • Planning use class C6 for commercial short-term lets of up to 31 days
   • Visitor levy of £1.30 per person per night only if the council introduces it, from 1 April 2027

4. 4. Liverpool

   Merseyside

   Liverpool has no short-term let licence or register today; the English national registration scheme is expected from March 2027 and the local planning authority decides whether planning permission is needed. Liverpool City Council charges twice the normal council tax on second homes.^4,9,22

   • No licence or registration until the national scheme, expected March 2027
   • Planning permission decided by the local planning authority
   • Second homes pay twice the normal council tax
   • Properties available 140 nights and let 70 nights a year are rated for business rates

5. 5. Cotswold District

   Gloucestershire

   Cotswold District has no short-term let licence; the English national registration scheme is expected from March 2027. A holiday let is valued for business rates if it is available to let for at least 140 days and actually let for at least 70 days, and otherwise falls under council tax.^4,23

   • No licence or registration until the national scheme, expected March 2027
   • Business rates if available at least 140 days and let at least 70 days
   • These business rates tests have applied since 1 April 2023
   • Planning permission decided by the local planning authority

6. 6. North Norfolk

   Norfolk

   North Norfolk has no short-term let licence or register today; the English national registration scheme is expected from March 2027 and the local planning authority decides whether planning permission is needed. North Norfolk District Council has charged a 100% council tax premium on second homes since 1 April 2025, which reaches a holiday let that fails the business rates tests.^4,26,27

   • No licence or registration until the national scheme, expected March 2027
   • Planning permission decided by the local planning authority
   • Second homes pay a 100% council tax premium, double the bill, from 1 April 2025
   • Business rates apply if available 140 days and let 70 days; rated holiday lets pay no premium

7. 7. North Devon

   Devon

   North Devon has no short-term let licence or register today; the English national registration scheme is expected from March 2027 and the local planning authority decides whether planning permission is needed. North Devon Council has charged a 100% council tax premium on second homes since 1 April 2025, and a self-catering let moves to business rates only if it meets the 140-night and 70-night tests.^4,28,29

   • No licence or registration until the national scheme, expected March 2027
   • Planning permission decided by the local planning authority
   • Second homes pay a 100% council tax premium, twice the standard rate, from 1 April 2025
   • Business rates apply if available 140 nights and let 70 nights in the last 12 months

Wales: registration covers stays of 31 nights or less

The registration duty applies where any of the bookings a provider takes are for 31 nights or less.¹⁷ Applies to: Wales

England: business rates instead of council tax

A self-catering property is rated for business rates, instead of council tax, if it was available to let commercially for at least 140 nights and actually let for at least 70 nights in a 12-month period.^9,23 Applies to: England · In force since April 1, 2023

England: fire safety guidance applies

Hosts must follow the government's fire safety guidance for small paying guest accommodation (no more than 10 people or 2 floors), and the national guidance for larger or more complex properties.⁴ Applies to: England

Greater London: 90 nights a year without planning permission

Using a home as temporary sleeping accommodation in Greater London is not a change of use for up to 90 nights in a calendar year. More than 90 nights needs planning permission.^1,31 Applies to: Greater London

Greater London: the 90-night exception needs a council tax payer

The exception applies only where the person who provided the accommodation for each night was liable for council tax on the premises.¹ Applies to: Greater London

Greater London: stays of 90 days or more are outside the limit

In London, reservations of 90 days or more are not short-term stays under the 2015 Deregulation Act and do not count towards the 90-night limit.³⁰ Applies to: Greater London

Edinburgh: hosts collect the visitor levy

Hosts of short-term lets in the City of Edinburgh must collect the 5% visitor levy from guests and pay it to the council; Airbnb does not remit it for them.^15,32 Applies to: City of Edinburgh · In force since July 24, 2026

What the host still handles

• VAT with HM Revenue and Customs once taxable turnover passes £90,000
• The Edinburgh Visitor Levy with the City of Edinburgh Council, with payments due every three months
• Business rates for self-catering properties that meet the 140-night and 70-night tests in England
• Registration with the Welsh Revenue Authority in Wales, and visitor levy returns later where a council introduces the levy^8,21,32

• Operating a short-term let in Scotland without a licence is a criminal offence with a maximum fine of £2,500, and a host can be barred from applying for a licence for one year.^11,12,25
• Wales: an unregistered provider is liable to a penalty of £100 per premises. If it keeps operating 30 days after the penalty notice, a further £10 per premises applies for each of the next 30 days and £1,000 on the 31st day, about £1,400 per premises in all.²
• Edinburgh: hosts who do not collect and pay the visitor levy face penalties set by the council.³²

1. March 2030 Upcoming
   Wales: licensing scheme default start

   The legal default is that the Welsh licensing scheme for visitor accommodation comes into force in March 2030, after further consultation on regulations.¹⁹

2. April 1, 2027 Upcoming
   Wales: visitor levy can start

   From 1 April 2027 a local council in Wales can introduce a visitor levy of £1.30 per person per night; it applies only where the council opts in.¹⁸

3. March 31, 2027 Upcoming
   Wales: registration deadline

   Providers who offer accommodation in Wales must be registered with the Welsh Revenue Authority by 31 March 2027.¹⁷

4. March 2027 Upcoming
   England: national registration scheme expected to begin

   The mandatory national registration scheme for short-term lets in England is expected to begin in March 2027, according to guidance updated on 2 October 2026.⁴

5. September 10, 2026
   England: government response on a visitor levy for mayors

   The government published its response to the consultation on the power it is giving Mayoral Strategic Authorities to create overnight visitor levies.²¹

6. July 24, 2026
   Edinburgh Visitor Levy starts

   A 5% levy on up to five nights applies to stays from 24 July 2026 booked on or after 1 October 2025.¹⁵

7. April 27, 2026
   Wales: licensing Act receives Royal Assent

   The Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 sets up a licensing scheme for visitor accommodation, starting with self-catering.¹⁹

8. February 19, 2024
   England: register and planning use class announced

   The government announced a mandatory national register and a new planning use class for short-term lets, with homeowners keeping the right to let their main or sole home for up to 90 nights a year without planning permission. Changes were then expected from summer 2024.⁶

9. October 20, 2022
   Wales: planning use class C6 for short-term lets

   A dwellinghouse used for commercial short-term letting of up to 31 days at a time became its own planning use class.³

10. October 1, 2022
    Scotland: short-term let licensing begins

    New hosts have had to obtain a licence before accepting bookings since 1 October 2022.¹⁰

11. September 5, 2022
    Edinburgh becomes Scotland's first short-term let control area

    Since 5 September 2022 a second home let in full in Edinburgh needs planning permission, or a pending application, in place when the licence application is made.¹⁰

Estimate what a home could earn

1. 1. Deregulation Act 2015, section 44: Short-term use of London accommodation · legislation.gov.uk
2. 2. Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, section 7 · legislation.gov.uk
3. 3. The Town and Country Planning (Use Classes) (Amendment) (Wales) Order 2022 · legislation.gov.uk
4. 4. Letting out a self-catering holiday home in England: rules and regulations · GOV.UK (Department for Business and Trade)
5. 5. Delivering a registration scheme for short-term lets · GOV.UK (Department for Levelling Up, Housing and Communities)
6. 6. Short-term lets rules to protect communities and keep homes available · GOV.UK (news story, 19 February 2024)
7. 7. VAT registration thresholds · GOV.UK (HM Revenue and Customs)
8. 8. Hotels and holiday accommodation (VAT Notice 709/3) · GOV.UK (HM Revenue and Customs)
9. 9. Apply for business rates for a self-catering property in England · GOV.UK
10. 10. Short-term lets: regulation information, licensing scheme · Scottish Government (gov.scot)
11. 11. Short-term lets: regulation information, enforcement · Scottish Government (gov.scot)
12. 12. Getting a short-term let licence · mygov.scot
13. 13. Short term lets licensing scheme part 1: guidance for hosts and operators, section 5 · Scottish Government (gov.scot)
14. 14. Short term lets licensing scheme part 1: guidance for hosts and operators, section 2 · Scottish Government (gov.scot)
15. 15. The Scheme for the Edinburgh Visitor Levy · The City of Edinburgh Council
16. 16. Licence application fees and charges 2026/27 · The City of Edinburgh Council
17. 17. Registering visitor accommodation: overview · Welsh Revenue Authority (GOV.WALES)
18. 18. Visitor levy: guidance for visitor accommodation providers · Welsh Revenue Authority (GOV.WALES)
19. 19. Licensing of visitor accommodation in Wales · Welsh Government (GOV.WALES)
20. 20. Tourist accommodation business guidance · Tourism Northern Ireland
21. 21. Visitor levy in England (consultation and government response) · GOV.UK (Ministry of Housing, Communities and Local Government and HM Treasury)
22. 22. Council Tax · Liverpool City Council
23. 23. Holiday let changes 2023 · Cotswold District Council
24. 24. VAT rates · GOV.UK (HM Revenue and Customs)
25. 25. Short-term lets licensing · The City of Edinburgh Council
26. 26. Council Tax premium for second homes · North Norfolk District Council
27. 27. Find out about holiday lets and business rates · North Norfolk District Council
28. 28. Charges for second homes and empty properties · North Devon Council
29. 29. Self-catering holiday lets · North Devon Council
30. 30. Night limits in Amsterdam and London: Frequently asked questions · Airbnb Help Center
31. 31. Responsible hosting in the United Kingdom · Airbnb Help Centre
32. 32. Frequently asked questions about the Edinburgh Visitor Levy · Airbnb Help Center