Is Airbnb Legal in Edinburgh? 2026 Rules, Permits & Taxes

Licence required

Yes

Taxes on a stay

5%

Fine for hosting without a permit

Up to £2,500

Listings showing a permit number

39%

Next rule change

Nov 13, 2026

Listing figures: AirROI, 12 months to September 2026. A number on a listing doesn't prove the permit or licence is valid, and a missing one doesn't prove there is none.

The rules in brief

Who needs it

Anyone who uses accommodation to offer short-term lets in Edinburgh: a room in their own home, their own home while they are away, or a second home. A licence is needed for any length of let, including letting for only part of the year, and must be in place before the first booking or guest.^{10,14,15,16,17}

Issued by

The City of Edinburgh Council (Licensing Service)

Valid for

A new secondary letting licence lasts one year and can be renewed for one or three years; new home letting, home sharing and combined licences last three years. A renewal can be applied for up to six months before expiry and must be made before the licence expires; an application up to 28 days late may be accepted for good cause.

Processing

The law gives the council up to 9 months to decide a new or renewal application; the council aims to decide within 4 months.

On listings

The number must appear on every listing

Platform checks

Licensing authorities and letting platforms check that the licence numbers shown on listings and adverts are genuine.

Fees

Who qualifies

• The applicant is named as the licence holder; only a named holder can manage the let day to day
• A host who does not own the premises must have the owner's permission to apply
• For a secondary let (an entire dwelling that is not the host's main home) the application must show that planning permission is in place or applied for, or explain why none is needed, for example with a certificate of lawfulness; otherwise it is returned unconsidered
• The property meets the mandatory conditions on fire, gas, electrical and water safety, maximum occupancy and insurance, and the host holds the fire risk assessment, EPC, insurance and Legionella assessment
• No short-term let licence is needed where the accommodation is the guest's only or main home, or where an alcohol premises licence already covers the accommodation

How to apply

1. 1 Decide which licence applies: home sharing, home letting, both, or secondary letting for a property the host does not normally live in.
2. 2 For an entire dwelling that is not your main home, apply to the council for planning permission or a certificate of lawfulness first, because the licence application must show the planning reference or explain why none is needed.
3. 3 Gather a floor plan, the annual gas certificate (if the property has gas), an Electrical Installation Condition Report, a Portable Appliance Test certificate, the fire safety checklist and the self-declaration form.
4. 4 Upload the completed form and documents and pay the non-refundable fee online; the council takes no paper forms, cash or cheques.
5. 5 Display the site notice at or near the property for 21 consecutive days and return the certificate; Police Scotland and the Scottish Fire and Rescue Service have 28 days to comment and neighbours can object within 28 days.
6. 6 Take no bookings until the licence is granted, then show the licence number and EPC rating on every listing.

Permit rules

Council licence before the first booking

Every short-term let in Edinburgh needs a licence from the City of Edinburgh Council, whether it is a spare room, the host's own home or a second home. The licence must be in place before the first booking or guest.^14,15 In force since October 1, 2022

Every host has needed a licence since 1 January 2025

Hosts already operating before 1 October 2022 had until 1 October 2023 to apply and keep operating while the council decided. The transitional period ended on 1 January 2025, so every host now holds a licence before starting to operate.^17,19 In force since January 1, 2025

Four licence types

Edinburgh issues secondary letting (a property where the host does not normally live), home letting (the host's home while away), home sharing (the host's home while present) and combined home letting and home sharing licences. A host who wants to change the type of let or raise the number of occupants must make a new application.^14,16

One year for a new secondary let, three years otherwise

A new secondary letting licence lasts one year and can be renewed for one or three years; since May 2025 a renewal is for three years where there have been no complaints. New home letting, home sharing and combined licences last three years.^17,29 In force since May 19, 2025

Up to nine months to decide

The council has up to 9 months to decide a new or renewal application and aims to decide within 4 months. Police Scotland and the Scottish Fire and Rescue Service have a 28-day period to comment.^4,16

Licence number and EPC rating on every listing

Every listing or advert, online or in print, must show the licence number and a valid Energy Performance Certificate rating where one is required, and must be consistent with the terms of the licence.^5,17

The council and platforms check licence numbers

Licensing authorities and letting platforms check that the licence numbers shown on listings are genuine and that the listing rules are followed.⁵

Hosts collect and pay the levy; Airbnb does not remit it

The host must collect the visitor levy and pay it to the council, because Airbnb has no system to pay it on the host's behalf. The price a guest sees on Airbnb must already include the levy.^24,32 In force since July 24, 2026

The whole city is a control area

The whole City of Edinburgh Council area has been a short-term let control area since 5 September 2022, so letting a dwelling that is not the host's principal home is a material change of use that needs planning permission.^20,21 In force since September 5, 2022

Second homes need planning permission

A change of use after 5 September 2022 of an entire dwelling that is not someone's principal home to a short-term let needs planning permission, so a host's main home is the simplest property to license.²⁰ In force since September 5, 2022

Home sharing and home letting do not normally need planning permission

The council says planning permission will not normally be required for home sharing or home letting, where the property stays the host's principal home. The individual position can be confirmed with a planning application or a certificate of lawfulness.^20,21

Secondary let applications must show the planning position

A new full licence application for secondary letting must show that planning permission has been applied for or obtained, or explain why none is needed, for example with a certificate of lawfulness. Without it the application is not considered and is returned.^16,17 Applies to: Secondary letting

A flat on a shared stair is very unlikely to be approved

Edinburgh's planning guidance says that where a flat is reached from a stair serving other flats it is very unlikely a change of use to short-term let will be supported, and that proposals in wholly residential areas are unlikely to be supported. Planning permission goes with the property, not the applicant.²² Applies to: Secondary letting · In force since January 31, 2024

A licence does not replace planning permission

Where planning permission is required, a licence holder must have it in place, or an application awaiting a decision, to operate lawfully; being granted a licence does not by itself allow the let.^17,31 Applies to: Secondary letting

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 permission of the owner to apply for a licence.³

Guest numbers capped by the licence

The licence states the maximum number of guests, and the fee for a secondary let rises with that number. The host must not let more guests stay than the licence allows.^10,17

Gas, electrical and fire safety documents

An application needs the annual gas certificate where there is a gas supply, a current Electrical Installation Condition Report and a Portable Appliance Test certificate, and the host must hold a current fire risk assessment. A secondary let with 5 or more occupants also needs an annual emergency lighting certificate.^15,17

Buildings and public liability insurance

The property needs valid buildings insurance for the whole licence period and public liability insurance for the duration of each short-term let agreement.¹⁷

Tell neighbours within 28 days, then every year

Edinburgh's local conditions require the licence holder to notify every other household in the same building, and adjoining premises, within 28 days of receiving the licence and annually afterwards, with a contact address, daytime number and 24-hour emergency number.¹⁷

Public notice at the property for 21 days

A new or renewal applicant must display a notice of the application at or near the property for 21 consecutive days from the day the application is lodged, then send the council a certificate that it was displayed.^4,17

Anyone can object within 28 days

Neighbours, the police, the fire service and other bodies can object to a new or renewal application within 28 days of it being advertised, and an objection sends the application to the Licensing Sub-Committee for a decision.^16,17

Temporary exemptions for the Festival and major events

The council can grant a temporary exemption from the licence requirement for one, two or three periods totalling no more than six weeks in a calendar year, for the Edinburgh Festival Fringe and International Festival, the Christmas and Hogmanay period and major sporting or international events.^10,16,17

No minimum or maximum stay

A short-term let can be for one night or for several months. Only a let that is the guest's only or principal home, such as a lodger or a private tenancy, falls outside the licensing scheme.^6,16

5% visitor levy on the first five nights

Paid overnight accommodation in Edinburgh, including short-term lets, carries a 5% levy on the accommodation charge before VAT, for the first five consecutive nights of a stay beginning on or after 24 July 2026 and booked on or after 1 October 2025. It also applies to hosts below the VAT threshold.^9,26 In force since July 24, 2026

Second-home council tax premium rises to 300% in 2027

A second home on council tax pays a 100% premium on top of the normal charge, and the council decided on 27 August 2026 to raise it to 300% from 1 January 2027. A holiday let available for 140 nights and let for 70 nights in a financial year is rated for non-domestic rates instead.^11,27 Applies to: Second homes · Takes effect January 1, 2027

Median nightly rate, booked nights

US$260

Taxes on that night (5%)

US$13

Guest pays, before Airbnb and cleaning fees

US$273

What the host still handles

• A short-term let licence with the City of Edinburgh Council before the first booking
• The visitorlevy.scot platform, to submit the quarterly levy return and pay the levy; the first return, for 24 July to 30 September 2026, is due in October 2026
• VAT with HM Revenue and Customs once taxable turnover passes £90,000
• Non-domestic rates with the assessor for self-catering property that meets the 140-night and 70-night tests; otherwise council tax, with the second-home premium for a second home^9,24,26,32

• Operating a short-term let in Edinburgh without a licence is a criminal offence with a maximum fine of £2,500, and the host can be banned from applying for a licence for one year.^2,14,19
• The first conviction of an unlicensed Edinburgh short-term let operator, announced in October 2025, brought a £600 fine and £500 compensation to the neighbour who reported it; the council has reported 12 further cases to the Procurator Fiscal.²⁸
• Breaking a licence condition is also an offence, and a licence holder alleged to be in breach can be referred to the Licensing Sub-Committee, which can suspend or revoke the licence.¹⁷
• Letting a dwelling that needs planning permission without it risks a planning enforcement notice; short-term lets account for about 84% of the enforcement notices the council serves.³¹
• Visitor levy not paid on time: a penalty of 10% of the levy due 31 days after the return date, rising to 20% in total at five months and 70% in total at eleven months, plus daily interest at 2.5% above the Bank of England base rate.²⁵
• Visitor levy return not filed: a penalty of 10% of annual council tax (£108 to £398) for a property on council tax, or 1% of rateable value (£81 to £9,870) for a commercial property, 31 days after the return date, rising to 100% of annual council tax (up to £3,983) or 5% of rateable value (up to £49,350) after 12 months; a £200 daily penalty follows a penalty for failing to comply.^24,25

1. January 1, 2027 Upcoming
   Second-home council tax premium rises to 300%

   The premium on second homes rises from 100% to 300% from 1 January 2027, with revised bills expected in December 2026.²⁷

2. November 13, 2026 Upcoming
   First visitor levy payment due

   Returns for stays from 24 July to 30 September 2026 are submitted between 1 and 30 October 2026, with payment due by 13 November 2026; later quarters follow in January, April, July and October 2027.²⁴

3. September 9, 2026
   Planning Committee reviews licensed secondary lets without planning consent

   Following a motion of 19 March 2026, officers reported that on 10 August 2026 the register held 1,900 secondary-let licences and exemptions, and that checks against planning records found 168 properties with planning permission and 380 with a certificate of lawful use; the report did not propose proactive enforcement.³¹

4. August 27, 2026
   Council decides to raise the second-home council tax premium to 300%

   After suspending an increase planned for 1 April 2026, the council decided on 27 August 2026 to raise the premium on second homes from 100% to 300%.²⁷

5. July 24, 2026
   Edinburgh Visitor Levy starts

   A 5% levy on the first five nights applies to stays from 24 July 2026 booked on or after 1 October 2025.^9,26

6. May 26, 2026
   Visitor levy penalty framework approved

   The Policy and Sustainability Committee approved the Edinburgh Visitor Levy Penalty Framework on 26 May 2026, setting penalties for late returns and payments, record-keeping failures and obstruction.^24,25

7. April 2026
   2026/27 licence and planning fees

   The licence fee schedule is valid for 2026/27, with a secondary letting licence for 1 to 3 occupants at £653 a year, and planning fees from 1 April 2026 start at £742 for a short-term let under 100 sqm.^10,23

8. October 24, 2025
   First conviction for an unlicensed short-term let

   The council announced the first conviction of an unlicensed operator, with a £600 fine and £500 compensation, and said 12 further cases were with the Procurator Fiscal.²⁸

9. May 19, 2025
   Secondary let renewals extended to three years

   The Regulatory Committee agreed that where there have been no complaints, renewals of secondary letting licences can be for three years instead of one.^17,29

10. January 31, 2025
    Regulatory Committee revises the licensing policy

    Councillors agreed lower licence fees for home sharing and lighter requirements for temporary exemptions for home sharing and home letting, after a consultation with 780 responses.^16,30

11. January 1, 2025
    Transitional period for existing hosts ends

    All hosts must now hold a licence before they start operating; the earlier period that let existing hosts keep operating while their application was decided has ended.^17,19

12. July 13, 2023
    Licensing policy updated after the judicial review

    After the Court's opinion of 8 June 2023, the council removed the presumption against licences for secondary lets in tenements and shared-door properties and the carpet condition, and allowed temporary licences for secondary lets. No appeal was lodged.¹⁸

13. October 1, 2022
    Short-term let licensing begins

    The licensing scheme took effect on 1 October 2022; new hosts need a licence before taking bookings or receiving guests.^15,17

14. September 5, 2022
    Edinburgh becomes a short-term let control area

    The whole council area became a control area on 5 September 2022, so an entire dwelling that is not a principal home needs planning permission to be used as a short-term let.^20,21

Estimate what an Edinburgh home could earn

1. 1. Short-term lets: regulation information, licensing scheme · Scottish Government (gov.scot)
2. 2. Short-term lets: regulation information, enforcement · Scottish Government (gov.scot)
3. 3. Short term lets licensing scheme part 1: guidance for hosts and operators, section 2 · Scottish Government (gov.scot)
4. 4. Short term lets licensing scheme part 1: guidance for hosts and operators, section 4 · Scottish Government (gov.scot)
5. 5. Short term lets licensing scheme part 1: guidance for hosts and operators, section 5 · Scottish Government (gov.scot)
6. 6. Short term lets licensing scheme part 1: guidance for hosts and operators, Annex A: what is a short-term let · Scottish Government (gov.scot)
7. 7. Short Term Lets Licensing Statistics Scotland to 31 December 2025: licences in operation, local areas · Scottish Government (gov.scot)
8. 8. Local visitor levy · Scottish Government (gov.scot)
9. 9. The Scheme for the Edinburgh Visitor Levy · The City of Edinburgh Council
10. 10. Licence application fees and charges 2026/27 · The City of Edinburgh Council
11. 11. Self-catering, bed and breakfast and guest houses (non-domestic rates guidance) · mygov.scot
12. 12. Hotels and holiday accommodation (VAT Notice 709/3) · GOV.UK (HM Revenue and Customs)
13. 13. VAT registration thresholds · GOV.UK (HM Revenue and Customs)
14. 14. Short-term lets licensing · The City of Edinburgh Council
15. 15. Short term let: licence and permit applications · The City of Edinburgh Council
16. 16. Short-Term Lets Frequently Asked Questions (FAQs) · The City of Edinburgh Council
17. 17. City of Edinburgh Council Short Term Lets Licensing Policy (19 May 2025) · The City of Edinburgh Council
18. 18. Short term lets judicial review · The City of Edinburgh Council
19. 19. Short-term lets in Edinburgh · The City of Edinburgh Council
20. 20. Short-term lets: planning · The City of Edinburgh Council
21. 21. Short-term let control area · The City of Edinburgh Council
22. 22. Guidance for Businesses (January 2024) · The City of Edinburgh Council
23. 23. Planning fees for short term let applications · The City of Edinburgh Council
24. 24. Edinburgh Visitor Levy Scheme: Information for accommodation providers (version 2.1, September 2026) · The City of Edinburgh Council
25. 25. Visitor Levy Penalty Framework v1 · The City of Edinburgh Council
26. 26. About the Edinburgh Visitor Levy · The City of Edinburgh Council
27. 27. Second home Council Tax · The City of Edinburgh Council
28. 28. First unlicensed short term let operator fined in the Capital · The City of Edinburgh Council (news, 24 October 2025)
29. 29. Short term let renewals extended from one to three years · The City of Edinburgh Council (news, 20 May 2025)
30. 30. Councillors agree changes to Edinburgh's short term lets licensing policy · The City of Edinburgh Council (news, 3 February 2025)
31. 31. Short term lets: Planning and Licensing (report to Planning Committee, 9 September 2026) · The City of Edinburgh Council
32. 32. Frequently asked questions about the Edinburgh Visitor Levy · Airbnb Help Center