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

Licence required

Yes

Taxes on a stay

No tourist tax

Fine for hosting without a permit

Up to £2,500

Listings showing a permit number

22%

Next rule change

Jan 25, 2027

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

Every host who lets accommodation in Glasgow as a short-term let, including a room in their own home, a flat or house let in full, and a second home. A licence is needed however short the let is, and before the first booking is taken; every host has needed one since 1 January 2025.^1,3,6,8,9

Issued by

Glasgow City Council (Licensing and Regulatory Committee)

Valid for

A new licence is granted for up to three years. On renewal the council can grant three years or longer, and its policy is to grant five years where no objections are received and no enforcement action has been taken.

Processing

The council has up to 9 months to decide, counted from the date it receives the application with all the required documents and the correct fee.

On listings

The number must appear on every listing

Platform checks

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

Fees

Who qualifies

• The applicant must pass the council's fit and proper person test, and so must anyone who manages the let for the licence holder
• A host who is not the owner must provide the owner's consent, or the consent of all owners where the title is shared
• The council may refuse to consider an application where the use would breach planning control, so a flat let in full on a frequent basis may need planning permission or a Certificate of Lawfulness first
• The property must meet the mandatory conditions on fire and carbon monoxide detection, gas, electrical and water safety, maximum occupancy and insurance
• A floor plan showing rooms, room sizes and stairs must be submitted with a new application

How to apply

1. 1 Decide which of the four licence types applies (secondary letting, home letting, home sharing, or home letting and home sharing) and read the council's Short Term Lets Policy.
2. 2 Check the planning position first: a flat let in full on a frequent basis is likely to need planning permission, and the council may refuse to consider a licence application that breaches planning control. Ask for pre-application advice or a Certificate of Lawfulness if unsure.
3. 3 Prepare a floor plan showing rooms, room sizes and stairs, the owner's consent if you are not the owner, and the gas, electrical, Legionella and insurance documents the conditions require.
4. 4 Apply on the council's online form and pay the non-refundable fee by BACS, quoting the 16-digit ST reference; the application is not lodged until payment is received.
5. 5 Display the statutory site notice at or near the property for 21 consecutive days; the council consults Police Scotland, Scottish Fire and Rescue Service, the community council and the ward councillors, and anyone can object.
6. 6 Take no bookings until the licence is granted, then show the licence number on every listing.

Permit rules

Council licence for every short-term let

Every short-term let in Glasgow needs a licence from Glasgow City Council, including rooms in a home, flats, houses and second homes, however short the let.^1,3 In force since October 1, 2022

Licence before the first booking

A new host must hold the licence before taking bookings or receiving guests. Advertising a property needs no licence, but accepting a booking does.^3,29 In force since October 1, 2022

Four licence types

A host applies for secondary letting (accommodation that is not the host's principal home), home letting (the home while the host is away), home sharing (while the host is there), or home letting and home sharing together. The licence covers only the type granted, and fees differ by type.^8,9

Licence usually lasts three years

A short-term let licence usually lasts 3 years. On renewal the council's policy is to grant five years where no objections are received and no enforcement action has been taken.^3,9

Licence number on every listing

Every listing or advert, online or in print, must show the licence number, and an Energy Performance Certificate rating where the property needs one. The listing must also be consistent with the terms of the licence.^6,10

Councils and platforms check licence numbers

Licensing authorities and letting platforms check that the licence numbers shown on listings are genuine.⁶

Owner's consent if you are not the owner

A host who is not the owner, such as a tenant, must provide the owner's consent, or the consent of all owners where the title is shared or a person authorised to act for them.^4,8

Glasgow is not a short-term let control area

No short-term let control area has been designated in Glasgow, so the rule that a second home let in full needs planning permission whatever the circumstances, which applies in Edinburgh, does not apply here. Ordinary planning rules still apply, as the next rules explain.^1,9

A flat let in full on a frequent basis needs planning permission

Where a whole flat (including a property within a four-in-a-block) is available for short-term let on a frequent basis, there is likely to be a material change of use that requires planning permission. A one-off let of under 14 consecutive days is unlikely to need it.^11,29 Applies to: Flats

Planning permission for a flat is granted only in rare cases

Because flats in blocks share entrances and stairs, the council applies its tightest controls to them and says it is not encouraging applications, since the fees can be expensive.¹¹ Applies to: Flats

A house let to one household rarely needs planning permission

Using a house as a short-term let is unlikely to need planning permission while it is occupied by a single household. Renting a house to more than one household at a time may need it.¹¹ Applies to: Houses

Council can refuse to consider a licence that breaches planning

The licensing authority may refuse to consider an application if the use would breach planning control. For hosts who were already trading, it can suspend the application for three months while they apply for planning permission or a Certificate of Lawfulness.^4,9

Public notice for 21 days; anyone can object

Every applicant must display a statutory site notice at or near the property for 21 consecutive days. Anyone can object, and the council also consults Police Scotland, Scottish Fire and Rescue Service, the community council and the ward councillors.⁸

No temporary exemptions for events

Glasgow grants no temporary exemptions, so a host letting for even a short period needs a full licence. The council also does not accept temporary licence applications, other than in exceptional circumstances such as a renewal submitted late, no more than 7 weeks after the licence expired.⁹

Guest numbers capped by the licence

The licence states the maximum number of guests, which the council sets as the lesser of a room-count table (2 guests for one room, 5 for three rooms, 7 for four) and a floor-area table. Rooms under 50 square feet and children under 2 are not counted.^4,9

Smoke and carbon monoxide detection

The property must have working equipment for detecting and warning of fire and of hazardous carbon monoxide. Upholstered furniture and mattresses guests use must meet the 1988 fire safety regulations.^4,10

Annual gas safety check

Where the property has a gas supply, the licence holder must arrange an annual gas safety inspection of all gas pipes, flues and appliances.^4,10

Electrical inspection every five years

A competent person must inspect the electrics at least every five years and produce an Electrical Installation Condition Report, and portable appliances guests can reach need a Portable Appliance Testing report.^4,10

Legionella risk assessment

Every host must assess the risk from Legionella, whether or not the property has a private water supply.^4,10

Buildings and public liability insurance

For the whole licence period the property needs valid buildings insurance, and public liability insurance for each short-term let agreement.^4,10

Emergency contact for neighbours and refuse leaflet for guests

Glasgow adds conditions to most licences: the host must give neighbouring residents emergency contact details and confirm it to the council within 14 days, and give guests a refuse disposal leaflet within two days of booking.^10,20

No minimum or maximum stay

A short-term let can be one night or 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 scheme.⁷

Second homes pay triple council tax

Since 1 April 2026 Glasgow charges a 200% premium on second homes, so a second home pays triple council tax. A property that qualifies as self-catering for non-domestic rates is rated differently.^21,22 Applies to: Second homes · In force since April 1, 2026

Non-domestic rates for self-catering property

A property that is not anyone's main home and is let commercially pays non-domestic rates instead of council tax once it is available for 140 nights or more and let for 70 nights or more in a financial year (1 April to 31 March).²²

Council cannot act against unlicensed lets

Operating without a licence is a criminal offence, but the council states it has no power to take action against an unlicensed let; complaints about unlicensed lets go to Police Scotland.^8,9

What the host still handles

• A short-term let licence with Glasgow City Council, before the first booking
• The Glasgow Visitor Levy on the national visitor levy platform, with quarterly returns; the first return covers stays from 25 January to 31 March 2027 and is due in April 2027
• 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, where the 200% second-home premium may apply^12,13,14,16

• 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 banned from applying for a licence for one year.^2,3
• Breaking a licence condition is also a criminal offence. The council can serve an enforcement notice, and a licence holder who cannot produce the required documents on request may have the licence suspended or revoked.⁹
• Glasgow City Council can set penalties for late payment or non-payment of the visitor levy and can inspect accommodation providers; the penalty rates had not been published when the council's user guide was issued in October 2025.¹⁴

1. April 2027 Upcoming
   First visitor levy return

   Accommodation providers complete their first Glasgow Visitor Levy return in April 2027, for stays from 25 January to 31 March 2027; payment follows within 14 days of submission.^12,14

2. January 25, 2027 Upcoming
   Glasgow Visitor Levy starts

   A 5% levy applies for the full length of a stay in Glasgow from 25 January 2027, on bookings made from 1 April 2026; providers keep 1.5% of what they collect.^12,15,16

3. November 18, 2026 Proposed
   Representations on the Proposed City Development Plan 2 close

   The Proposed Plan says short-term lets will not be permitted within an existing block of residential flats that share a means of access, circulation space and amenity spaces. It also says planning permission will not be granted to change a residential flat to short-stay use in a block that would then mix residential and short-stay flats, and that conversions will be strongly resisted in the Crosshill, Dennistoun, Glasgow West, Park, St Vincent Crescent and Strathbungo conservation areas. Representations are open from 21 August to midnight on 18 November 2026; the council can then modify the plan and an independent examination follows, so the wording is not yet in force and no adoption date is given.^26,27

4. June 25, 2026
   Council approves the Proposed City Development Plan 2

   Glasgow's City Administration Committee (4 June 2026) and Full Council (25 June 2026) approved City Development Plan 2 as a Proposed Plan. It includes a tourist accommodation policy that would affect short-term lets in flats.^26,28

5. April 1, 2026
   Visitor levy applies to advance bookings

   Advance bookings made on or after 1 April 2026 for stays from 25 January 2027 are liable for the Glasgow Visitor Levy.¹²

6. April 1, 2026
   Second-home council tax premium rises to 200%

   From 1 April 2026 Glasgow charges a 200% council tax premium on second homes, up from 100% in 2025/26.²¹

7. June 19, 2025
   Glasgow approves its visitor levy

   Glasgow City Council approved a visitor levy on 19 June 2025; it takes effect on 25 January 2027.¹²

8. January 1, 2025
   Every host must hold a licence

   From 1 January 2025 Glasgow's licensing table states that all hosts must have a short-term let licence.⁸

9. October 1, 2023
   Deadline for existing hosts to apply

   Hosts operating before 1 October 2022 could continue to operate only if they applied for a licence by 1 October 2023 and the application was not refused.⁸

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

    New hosts have had to obtain a licence before accepting bookings or receiving guests since 1 October 2022.¹

11. September 21, 2022
    Glasgow agrees its Short Term Lets Policy

    Glasgow's Licensing and Regulatory Committee agreed the council's Short Term Lets Policy on 21 September 2022. The policy sets no temporary exemptions and requires a full licence for any short-term let.^8,9

Estimate what a Glasgow 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. Getting a short-term let licence · mygov.scot
4. 4. Short term lets licensing scheme part 1: guidance for hosts and operators, section 2 · Scottish Government (gov.scot)
5. 5. Short term lets licensing scheme part 1: guidance for hosts and operators, section 4 · Scottish Government (gov.scot)
6. 6. Short term lets licensing scheme part 1: guidance for hosts and operators, section 5 · Scottish Government (gov.scot)
7. 7. Short term lets licensing scheme part 1: guidance for hosts and operators, Annex A: what is a short-term let · Scottish Government (gov.scot)
8. 8. Short Term Let Licence · Glasgow City Council
9. 9. City of Glasgow Licensing and Regulatory Committee: Short Term Lets Policy (August 2026) · Glasgow City Council
10. 10. Short Term Let Conditions · Glasgow City Council
11. 11. Short Term Lets (planning guidance) · Glasgow City Council
12. 12. Visitor Levy timeline · Glasgow City Council
13. 13. Glasgow's Visitor Levy · Glasgow City Council
14. 14. Glasgow Visitor Levy Scheme: User Guide for Accommodation Providers (October 2025) · Glasgow City Council
15. 15. Visitor levy guidance and approved schemes · VisitScotland
16. 16. Scotland's Visitor Levy (advice for businesses) · VisitScotland Business Support
17. 17. Local visitor levy · Scottish Government (gov.scot)
18. 18. Short Term Lets Licensing Statistics Scotland to 31 December 2025: licences in operation, local areas · Scottish Government (gov.scot)
19. 19. Short Term Lets Licensing Statistics Scotland to 31 December 2025: applications, local areas · Scottish Government (gov.scot)
20. 20. Short Term Lets Public Register (spreadsheet dated 24 September 2026) · Glasgow City Council
21. 21. Second Homes (council tax) · Glasgow City Council
22. 22. Self-catering, bed and breakfast and guest houses (non-domestic rates guidance) · mygov.scot
23. 23. Hotels and holiday accommodation (VAT Notice 709/3) · GOV.UK (HM Revenue and Customs)
24. 24. VAT registration thresholds · GOV.UK (HM Revenue and Customs)
25. 25. VAT rates · GOV.UK (HM Revenue and Customs)
26. 26. Proposed City Development Plan 2 · Glasgow City Council
27. 27. City Development Plan 2 Proposed Plan, Section E, Parts 5-7 (Policy 20: Tourism, Culture and Creativity) · Glasgow City Council
28. 28. Development Plan Stages · Glasgow City Council
29. 29. Responsible hosting in the United Kingdom · Airbnb Help Centre