England
No national register yet (now expected March 2027). Use class C5 is still only a proposal. London has a 90-night cap. Business rates need 140 nights available and 70 nights let.
| Topic | Status | Rule | Official source |
|---|---|---|---|
| Registration scheme | Not yet in force | A mandatory national registration scheme is coming under s.228 of the Levelling-up and Regeneration Act 2023. GOV.UK (updated 2 Oct 2026) now says it is expected to begin in March 2027. No regulations, portal or fee have been published yet. | source source |
| Planning use class (C5) | Proposal only | The C5 short-term-let use class was consulted on in 2023 but is not law. Your local planning authority decides whether your letting is a material change of use. Councils can use Article 4 directions. | source |
| London 90-night rule | In force | In Greater London, a whole home can be short-let for up to 90 nights per calendar year without planning permission. Going over that needs permission (Deregulation Act 2015, s.44). | source |
| Business rates vs council tax | In force | To be rated as a business, the let must have been available for at least 140 nights and actually let for at least 70 nights in the last 12 months, and you must intend to make it available for 140 nights in the next 12. From 24 Jul 2026 there are easements for owners of 5+ lets on the same property, and for lets sharing land with another business. | source |
| Tax (FHL abolished) | In force | The FHL regime was abolished from April 2025. | source |
| Safety | In force | Fire safety duties under the Regulatory Reform (Fire Safety) Order 2005, plus gas and electrical safety, an EPC where needed, and insurance (see GOV.UK guidance). | source |