| Council | Nation | Rule | Verified | Source |
|---|
| City of Edinburgh | Scotland | Whole-city control area (planning likely needed for secondary lets). 5% visitor levy from 24 Jul 2026, capped at 5 nights. | ✔ | source |
| Glasgow City | Scotland | 5% visitor levy from 25 Jan 2027 on the whole stay; applies to bookings made from 1 Apr 2026. | ✔ | source |
| Highland | Scotland | Badenoch & Strathspey control area. Consulting on a £5 per room per night levy; decision due 10 Dec 2026. | ✔ | source |
| Perth & Kinross | Scotland | Licence fees, 3-year licence, new or renewal (Policy Statement, 10 Mar 2025). Secondary letting: £350 (1–2 guests), £530 (3–6), £900 (7–10), £1,600 (11+). Home letting/sharing: £175 / £265 / £450 / £800. Variation or transfer £75. Proposed control area (Highland Perthshire + N. Eastern Perthshire) agreed 17 Jun 2026; awaiting Ministers' approval and not in force (it does not appear to cover Kinross, but check the final map). Flats already need planning permission to become a short-term let. Visitor levy: draft scheme under consultation since 19 Aug 2026, no decision yet (reported £4 per room per night UNVERIFIED). Public register at pkc.gov.uk/article/22511. | ✔ | source |
| Greater London (all boroughs) | England | 90 nights per calendar year whole-home cap without planning permission. | ✔ | source |
| Cornwall | England | 100% council tax second-home premium from 1 Apr 2025, with exceptions (e.g. holiday-only planning conditions). | ✔ | source |
| Gwynedd | Wales | Article 4 direction (C3 to C5/C6) quashed. Not in force since the Court of Appeal refused appeal on 6 Feb 2026. | ✔ | source |
| Cardiff | Wales | Visitor levy from 1 Apr 2027 (£1.30 per person per night). | ✔ | source |
| Pembrokeshire | Wales | High second-home premium and levy plans reported. NOT VERIFIED. | unverified | source |
| York / Lake District / Whitby (N. Yorks) | England | Second-home premiums and possible Article 4 activity reported. NOT VERIFIED. | unverified | no source yet |