Northern Ireland
All tourist accommodation must hold a Tourism NI certificate. Inspections every 4 years. Fee £40 per unit (min £40, max £350).
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Next Northern Ireland dates we're watching:
- 16 Nov 2026, Belfast: Consultation on short-term let planning guidance closes (source)
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New: How to get a Tourism NI certificate: fees, the inspection and a tick-off checklist
| Topic | Status | Rule | Official source |
|---|---|---|---|
| Certification | In force | Under the Tourism (NI) Order 1992, all visitor accommodation needs a current Tourism NI certificate after an inspection. Certificates last 4 years. Star grading is voluntary. | source source |
| Rates | In force | Self-contained self-catering available commercially for 140 days or more a year is non-domestic (rateable). | source |
| Tax (FHL abolished) | In force | The FHL regime was abolished UK-wide from April 2025. From 6 April 2027, property income (including holiday-let profits) gets its own income tax rates. Budget 2026 (28 Oct 2026) raised the planned rates by a further 2 points to 24% basic, 44% higher and 49% additional, in England, Wales and Northern Ireland; this still needs Finance Bill 2026-27 to pass. Finance cost relief follows the property basic rate (UNVERIFIED: expected 24%, not yet confirmed on GOV.UK). | source source |
| Planning | Belfast consultation to 16 Nov 2026 | Belfast City Council is consulting (24 Aug to Mon 16 Nov 2026) on draft supplementary planning guidance for short-term lets, covering new-build and change of use of existing buildings (serviced apartments, apart-hotels, self-catering and holiday lets). The council says the draft is a material consideration in deciding planning applications. Elsewhere in NI, check with your council planning office. | source source |
Income tax on holiday lets: how holiday lets are taxed since the FHL regime ended. Insurance: do I need insurance for a holiday let? (what the law requires in each nation).
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Northern Ireland short-let rules: quick answers
Do I need a Tourism NI certificate to let my property in Northern Ireland?
In force. Under the Tourism (NI) Order 1992, all visitor accommodation needs a current Tourism NI certificate after an inspection. Certificates last 4 years. Star grading is voluntary.
Does a holiday let in Northern Ireland pay business rates?
In force. Self-contained self-catering available commercially for 140 days or more a year is non-domestic (rateable).
How are holiday lets taxed in Northern Ireland now the FHL regime has ended?
In force. The FHL regime was abolished UK-wide from April 2025. From 6 April 2027, property income (including holiday-let profits) gets its own income tax rates. Budget 2026 (28 Oct 2026) raised the planned rates by a further 2 points to 24% basic, 44% higher and 49% additional, in England, Wales and Northern Ireland; this still needs Finance Bill 2026-27 to pass. Finance cost relief follows the property basic rate (UNVERIFIED: expected 24%, not yet confirmed on GOV.UK).
Do I need planning permission for a short-term let in Northern Ireland?
Belfast consultation to 16 Nov 2026. Belfast City Council is consulting (24 Aug to Mon 16 Nov 2026) on draft supplementary planning guidance for short-term lets, covering new-build and change of use of existing buildings (serviced apartments, apart-hotels, self-catering and holiday lets). The council says the draft is a material consideration in deciding planning applications. Elsewhere in NI, check with your council planning office.
Answers summarise the table above. Follow each row's official source before acting.