Scotland Short-Term Rental Laws & Hotel Tax (2026)

State licence required

Yes

Next rule change

January 2027

The laws in brief

Who needs it

Every host who lets accommodation to guests as a short-term let, including a room in their own home, a holiday cottage, a guest house or a pod or yurt. A licence is needed however short or long the let is, and before the first booking is taken.^1,3,6,7

Issued by

The local council (licensing authority) for the area where the property is

Valid for

A licence usually lasts 3 years, and a first licence can last at most three years. A council can grant a longer period on renewal, and the renewal must be applied for before the licence expires.

Processing

Councils have up to 9 months to decide an application, counted from the day it is made.

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, and anyone named as managing the let day to day, is named on the application and passes the council's suitability checks
• A host who does not own the premises must have the owner's permission, so a tenant needs the landlord's consent
• In a control area such as Edinburgh, a second home let in full needs planning permission, or a pending planning application, when the licence application is made
• The property meets the mandatory conditions on fire, gas, electrical and water safety, repairing standard, maximum occupancy and insurance
• Hotels licensed under the Licensing (Scotland) Act 2005, aparthotels, hostels and some other accommodation are excluded from the scheme

How to apply

1. 1 Check which licence type applies (home sharing, home letting, home sharing and home letting, or secondary letting) with the short-term lets checker on mygov.scot.
2. 2 Confirm the planning position with the council's planning service; in a control area a second home let in full needs planning permission, or a pending application, first.
3. 3 Gather the documents your council asks for, such as a floor plan, the owner's consent, gas, electrical and Legionella checks, insurance and an EPC.
4. 4 Apply to the council where the property is and pay the non-refundable fee, then display the public notice at the property for 21 days.
5. 5 Wait for the decision, which the council has 9 months to make, and take no bookings until the licence is granted. Show the licence number on every listing.

Permit rules

Council licence for every short-term let

Every short-term let in Scotland needs a licence from the local council, including holiday cottages, B&Bs, rooms within a home and pods or yurts, 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.^3,10,42 In force since October 1, 2022

Licence usually lasts three years

A short-term let licence usually lasts 3 years. A first licence can last at most three years, and a council can grant a longer period when it is renewed.^3,6

Four licence types

A host applies for home sharing (a room while present), home letting (the home while away), both together, or secondary letting (a property where the host does not normally live, such as a second home). The council grants one type per property, and fees differ by type.^6,10

Licence number on every listing

Every listing or advert, online or in print, must show the licence number and the maximum number of guests, and an EPC rating where the property needs one.⁸

Councils and platforms check licence numbers

Licensing authorities and letting platforms check that the licence numbers shown on listings are genuine.⁸

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 to apply for a licence, and the application is refused without it.⁵

Only the licence holder manages the let

Only the licence holder, or an employee or agent named in the application, can manage the short-term let day to day.⁵

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 application, when the licence application is made.^1,5 Applies to: Control areas · In force since September 5, 2022

Planning permission can still apply elsewhere

Outside a control area a change of use to a short-term let needs planning permission only where it is a material change, which the planning authority decides case by case.⁵

Council can refuse a licence that breaches planning

A licensing authority may refuse to consider an application if the use would breach planning control, and must tell the host within 28 days of the application.⁵

1. 1. 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.^{1,12,14,15,16,41}

   • 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; the host keeps 2% of what is collected

2. 2. Glasgow

   Glasgow City

   Glasgow requires a council licence for every short-term let, with new-licence fees of £156 to £494 depending on the licence type and whether the maximum occupancy is 4 or fewer or 5 or more. The Scottish Government names only Edinburgh and the Badenoch and Strathspey ward as designated control areas, so in Glasgow planning permission is judged case by case. A 5% visitor levy on hotels, guest houses and self-catering accommodation applies for the full length of a stay from 25 January 2027, with providers keeping 1.5%.^{1,12,14,21,22,23}

   • New licence: secondary letting £310 for up to 4 guests, £494 for 5 or more; home letting or sharing £156 or £341
   • Renewal: secondary letting £247 or £433; home letting or sharing £93 or £278
   • Public notice at the property for 21 consecutive days; floor plan and owner consent are required
   • Visitor levy of 5% for the full length of a stay from 25 January 2027, on bookings made from 1 April 2026

3. 3. Inverness

   Highland

   Inverness is licensed by The Highland Council, whose fees run from £320 to £610 by guest capacity and type of let. On 28 September 2026 the council agreed to send an Inverness City short-term let control area to Scottish Ministers; if approved, converting a home to a secondary short-term let there would need planning permission, without affecting existing operators. Highland has not adopted a visitor levy yet.^26,27,28,29

   • Highland fees: home sharing or letting £320 to £530, secondary letting £400 to £610, by guest capacity
   • Inverness City control area proposal approved for submission to Scottish Ministers by a council vote on 28 September 2026
   • 84% of residents and businesses who responded supported the Inverness City proposal
   • The proposal would not apply retrospectively and would not prohibit short-term letting

4. 4. Aberdeen City

   Aberdeen City

   Aberdeen City Council licenses every short-term let and tells applicants to check with its planning service first, because planning permission may be required. It grants no temporary licences or exemptions. A 7% visitor levy on the accommodation charge starts on 1 April 2027, on bookings made from 1 October 2026.^12,14,24,25

   • Licence application needs an EPC, floor plans, gas certificate, PAT report, an electrical report from the last 5 years and a Legionella assessment
   • No temporary licences or temporary exemptions are granted
   • Applicants must check with the council's planning service before applying
   • Visitor levy of 7% on the accommodation charge for stays from 1 April 2027

5. 5. Highland

   Highland

   Highland has the most licences of any Scottish council, 8,284 in December 2025. The Badenoch and Strathspey ward has been a control area since 4 March 2024, and on 28 September 2026 the council agreed to send two more, Inverness City and Highland Rural, to Scottish Ministers. A visitor levy has not been adopted; the council is consulting on a fixed-amount scheme.^{1,12,14,26,28,29}

   • Fees by guest capacity: £320 to £530 for home sharing or letting, £400 to £610 for secondary letting
   • Badenoch and Strathspey ward is a control area since 4 March 2024
   • Highland Rural proposal covers Aird and Loch Ness, Inverness South, Wester Ross, Strathpeffer and Lochalsh, Lochaber, Skye and Raasay, and Sutherland
   • Visitor levy consultation runs to 30 November 2026; 18 months to implement if adopted

6. 6. St Andrews

   Fife

   St Andrews follows Fife Council's licensing scheme, where a full licence is needed to let for more than 6 weeks in 12 months. For the Open Championship at St Andrews in July 2027, Fife offers temporary exemptions of up to 6 continuous weeks for £205, with applications reopening in January 2027. No control area is designated in Fife; the council consulted on the idea in 2025.^{1,30,31,32,33}

   • Full licence fees by guest capacity from £310 for 1 to 2 guests up to £867 for 19 to 20
   • Temporary exemption for the 2027 Open: up to 6 continuous weeks, £205 for 1 to 10 occupants and £210 for 11 or more
   • New exemption applications reopen in January 2027; they can take up to 6 months to process
   • A full licence is needed to let for more than 6 weeks in a 12-month period

7. 7. Fife

   Fife

   Fife Council licenses every short-term let; a full licence is usually granted for up to 3 years and an application can take up to 9 months. Unlicensed operation risks a fine of up to £2,500 and a one-year ban. Fife has agreed to investigate a visitor levy and an early estimate of a 5% scheme was £3.4 million to £8.2 million a year.^12,30,31,34

   • Full licence fees by guest capacity: £310 for 1 to 2 guests, £372 for 3 to 4, £434 for 5 to 6, £496 for 7 to 8
   • Extra £62 for every 1 to 2 guests above 20
   • Fine of up to £2,500 and a one-year ban from applying for operating without a licence
   • Visitor levy under investigation; no levy has been adopted

8. 8. Oban

   Argyll and Bute

   Oban is licensed by Argyll and Bute Council, which charges three-year fees of £285.30 to £398.95 for up to 4 guests. The council is consulting until 15 November 2026 on a control area covering Oban, Lorn and the Inner Isles, Mull and Iona, Coll and Tiree, and Islay, Jura and Colonsay; it would affect only new secondary lets and needs Scottish Government agreement. A flat per-room visitor levy is also in consultation.^{12,35,36,37,38}

   • Three-year fees for up to 4 guests: home sharing or letting £285.30, secondary letting £398.95; secondary letting for 5 to 8 guests £570.60
   • Proposed control area covers Oban, Lorn and the Inner Isles; consultation extended to 15 November 2026
   • It would affect only new secondary lets, not existing operators
   • Draft visitor levy is a flat amount per room per night, with a £5 rate modelled; consultation closed on 5 October 2026

What the host still handles

• A short-term let licence with the council where the property is, before the first booking
• 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
• The Glasgow Visitor Levy with Glasgow City Council ahead of 25 January 2027, with the first return due in April 2027
• Non-domestic rates with the local assessor for self-catering property that meets the 140-night and 70-night tests; otherwise council tax, where a second-home premium may apply^13,14,41

Temporary exemptions depend on the council

A council that chooses to offer them can grant up to three temporary exemptions totalling no more than six weeks in a calendar year. Aberdeen City grants none; Fife offers them for the July 2027 Open Championship at St Andrews.^4,25,32

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.⁵

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 by a Gas Safe registered engineer.⁵

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.⁵

Legionella risk assessment

Every host must assess the risk from Legionella, whether or not the property has a private water supply. The host can do the assessment without a professional.⁵

Guest numbers capped by the licence

The licence states the maximum number of guests. The council normally sets the lowest of the number the host asked for, the safe maximum and the number tolerable for neighbours.⁵

Buildings and public liability insurance

For the whole licence period the property needs valid buildings insurance that covers the short-term let activity, and public liability insurance for each booking.⁵

Public notice for 21 days; neighbours can object

A host must display a public notice at or near the property for 21 days after applying, and again when renewing. Neighbours and anyone else can object, normally within 28 days of the notice.⁷

Councils have nine months to decide

A licensing authority has 9 months from the date of the application to decide it, so a new host should apply well before the first planned booking.⁷

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.¹⁰

Second-home council tax premium set by councils

A second home that does not qualify as self-catering stays on council tax, where the council can add a premium. Since 1 April 2026 the premium is no longer capped at double the normal rate.¹⁸ 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).¹⁷

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.^15,41 Applies to: City of Edinburgh · In force since July 24, 2026

• 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
• A host who is banned cannot offer lets during the one-year ban, and operating without a licence, or in breach of one, may affect public liability and business insurance and lending arrangements.^2,3
• Failing to tell the council about significant changes to the property or the licence, or to get approval where it is needed, is an offence.⁹
• Edinburgh: hosts who do not collect and pay the visitor levy face penalties set by the council.⁴¹

1. July 1, 2027 Upcoming
   West Dunbartonshire Visitor Levy starts

   A 5% levy applies in the West Dunbartonshire area from 1 July 2027, on bookings made from 1 October 2026.¹⁴

2. June 14, 2027 Upcoming
   Stirling Visitor Levy starts

   A 3% levy applies to paid overnight stays in the Stirling Council area from 14 June 2027, on bookings made from 1 January 2027.¹⁴

3. April 1, 2027 Upcoming
   Aberdeen Visitor Levy starts

   A 7% levy applies to the accommodation charge for stays in Aberdeen from 1 April 2027, on bookings made from 1 October 2026.^14,24

4. 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.^14,22

5. January 2027 Upcoming
   Fife reopens temporary exemptions for the 2027 Open Championship

   Fife Council will accept applications for temporary exemptions of up to 6 continuous weeks again from January 2027, for the Open Championship at St Andrews in July 2027.³²

6. December 2026 Proposed
   Highland Council to consider a visitor levy

   A report on the Highland visitor levy consultation, with a recommendation on whether to adopt a levy, goes to the December 2026 council meeting. An 18-month implementation period would follow any decision to proceed.²⁹

7. September 28, 2026
   Highland Council agrees to send two control area proposals to Scottish Ministers

   Highland Council agreed on 28 September 2026 to submit an Inverness City control area and a Highland Rural control area, covering Skye, Lochaber, Sutherland and other areas, to Scottish Ministers. They would not apply retrospectively.²⁸

8. September 21, 2026 Not in force
   Argyll and Bute consults on a control area covering Oban

   Argyll and Bute Council opened a consultation on 21 September 2026 on a control area covering Mull and Iona, Coll and Tiree, Islay, Jura and Colonsay, and Oban, Lorn and the Inner Isles. The consultation now runs until 15 November 2026, and Scottish Government agreement would be needed.^36,37

9. 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

10. June 17, 2026
    Perth and Kinross agrees a control area proposal

    Perth and Kinross Council agreed on 17 June 2026 to submit a control area for Highland Perthshire and the northern part of Eastern Perthshire to Scottish Ministers for approval.³⁹

11. May 21, 2026
    Visitor Levy (Amendment) (Scotland) Act 2026 receives Royal Assent

    The Act lets councils set the levy as a fixed amount per room or area per night, as well as a percentage, and lets accommodation providers keep a share of what they collect.^13,29

12. April 1, 2026
    Second-home council tax premium no longer capped at double

    From 1 April 2026 councils can set a premium on second homes higher than twice the usual rate of council tax.¹⁸

13. March 25, 2026
    Revised guidance for hosts and operators published

    The Scottish Government published an updated version of its licensing scheme guidance for hosts and operators on 25 March 2026.⁵

14. August 6, 2025
    Aberdeen approves a 7% visitor levy

    Aberdeen City Council's Finance and Resources Committee approved a 7% visitor levy on 6 August 2025, starting on 1 April 2027.²⁴

15. 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 2027.²²

16. July 5, 2024
    Visitor Levy (Scotland) Act 2024 receives Royal Assent

    The Act, passed by the Scottish Parliament on 28 May 2024, gives all Scottish councils the power to introduce a visitor levy in all or part of their area.^13,29

17. March 4, 2024
    Badenoch and Strathspey becomes a control area

    Highland Council designated the Badenoch and Strathspey ward as a short-term let control area on 4 March 2024.¹

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

    Hosts trading before October 2022 who applied before 1 October 2023 can keep operating while the council decides; every other host needs a licence before taking bookings.¹

19. June 8, 2023
    Court decision on Edinburgh's licensing policy

    Lord Braid set out his decision on the judicial review of the City of Edinburgh's licensing policy, and the council has since revised its policy. The Scottish Government says the ruling concerned Edinburgh's local policy, not the wider licensing regime.⁴

20. 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

21. 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.¹

Estimate what a 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 1 · Scottish Government (gov.scot)
5. 5. Short term lets licensing scheme part 1: guidance for hosts and operators, section 2 · Scottish Government (gov.scot)
6. 6. Short term lets licensing scheme part 1: guidance for hosts and operators, section 3 · Scottish Government (gov.scot)
7. 7. Short term lets licensing scheme part 1: guidance for hosts and operators, section 4 · Scottish Government (gov.scot)
8. 8. Short term lets licensing scheme part 1: guidance for hosts and operators, section 5 · Scottish Government (gov.scot)
9. 9. Short term lets licensing scheme part 1: guidance for hosts and operators, section 6 · Scottish Government (gov.scot)
10. 10. Short term lets licensing scheme part 1: guidance for hosts and operators, Annex A: what is a short-term let · Scottish Government (gov.scot)
11. 11. Short Term Lets Licensing Statistics Scotland to 31 December 2025: key points · Scottish Government (gov.scot)
12. 12. Short Term Lets Licensing Statistics Scotland to 31 December 2025: licences in operation, local areas · Scottish Government (gov.scot)
13. 13. Local visitor levy · Scottish Government (gov.scot)
14. 14. Visitor levy guidance and approved schemes · VisitScotland
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. Self-catering, bed and breakfast and guest houses (non-domestic rates guidance) · mygov.scot
18. 18. Council Tax for empty homes and second homes · mygov.scot
19. 19. Hotels and holiday accommodation (VAT Notice 709/3) · GOV.UK (HM Revenue and Customs)
20. 20. VAT registration thresholds · GOV.UK (HM Revenue and Customs)
21. 21. Short Term Let Licence · Glasgow City Council
22. 22. Visitor Levy timeline · Glasgow City Council
23. 23. Glasgow's Visitor Levy · Glasgow City Council
24. 24. Introducing the Aberdeen Visitor Levy · Aberdeen City Council
25. 25. Apply for or renew a short term let licence · Aberdeen City Council
26. 26. Fees: apply for a short term let licence · The Highland Council
27. 27. Proposed future control areas · The Highland Council
28. 28. Highland Council agrees to submit Short Term Let Control Area proposals to Scottish Ministers · The Highland Council
29. 29. Proposed Visitor Levy for Highland · The Highland Council
30. 30. Short-term let licence · Fife Council
31. 31. Short-term let licence costs · Fife Council
32. 32. Temporary exemptions - Golf Open 2027 · Fife Council
33. 33. Short Term Let Control Areas consultation · Fife Council (Citizen Space)
34. 34. Fife Council agrees to consult on a visitor levy for the Kingdom · Fife Council
35. 35. Short term lets licence · Argyll and Bute Council
36. 36. Proposed short-term lets control area · Argyll and Bute Council
37. 37. Council apologises for error in short-term let consultation · Argyll and Bute Council
38. 38. Visitor Levy consultation 2026 · Argyll and Bute Council
39. 39. Proposal for Short-Term Let Control Area in Highland Perthshire and northern part of Eastern Perthshire · Perth and Kinross Council
40. 40. VAT rates · GOV.UK (HM Revenue and Customs)
41. 41. Frequently asked questions about the Edinburgh Visitor Levy · Airbnb Help Center
42. 42. Responsible hosting in the United Kingdom · Airbnb Help Centre