Scotland

In force. All short-term lets (secondary letting, home letting, home sharing) need a licence from the local council before taking bookings or receiving guests. Operating without a licence is a criminal offence (Edinburgh notes fines up to £2,500).

In force. Two control areas: the whole City of Edinburgh (since 5 Sep 2022) and Badenoch & Strathspey ward, Highland (since 4 Mar 2024). In these areas, using a whole dwelling that isn't your main home as a short-term let very likely needs planning permission. Licence applications there may need planning permission granted or applied for (mandatory condition 13). Proposed control areas are not in force until the council publishes a designation notice, at least 28 days before the start date. Argyll and Bute is consulting (21 Sep to 15 Nov 2026) on a proposed control area covering Mull and Iona; Coll and Tiree; Islay, Jura and Colonsay; and Oban, Lorn and the Inner Isles. The council extended this by two weeks after correcting figures in its consultation materials (2 Oct 2026). Not in force. Highland Council agreed on 28 Sep 2026 to submit two proposed control areas to Scottish Ministers: Inverness City, and Highland Rural (several rural areas, including Aird and Loch Ness, Lochaber, Skye and Raasay, and Sutherland). Not in force.

Council-by-council. Edinburgh: 5% of the accommodation cost, first 5 consecutive nights, stays from 24 Jul 2026, quarterly returns via visitorlevy.scot. First returns (stays 24 Jul to 30 Sep 2026) are due 1 to 30 Oct 2026, with payment by 13 Nov 2026. Glasgow: 5% from 25 Jan 2027, whole stay, liable on bookings made from 1 Apr 2026. Highland: consultation on £5 per room per night (opened 7 Sep 2026, closes 30 Nov 2026); council decision due 10 Dec 2026, then an 18-month lead-in. Aberdeen: 7% from 1 Apr 2027, whole stay, bookings made from 1 Oct 2026. Stirling: 3% from 14 Jun 2027, bookings made from 1 Jan 2027. West Dunbartonshire: 5% from 1 Jul 2027, bookings made from 1 Oct 2026. Dundee: consultation 31 Aug to 27 Nov 2026 on two options, £5 per room per night or 5% of the nightly room rate, both capped at 7 nights; earliest start 2028/29. Moray: consultation on whether to have a levy at all, to 31 Oct 2026 (no draft scheme yet). East Lothian: consulted on a draft 5% scheme (26 Jun to 18 Sep 2026); on 27 Oct 2026 the council agreed an independent review and further work instead of a decision, so no levy yet. Argyll and Bute: consultation on a flat rate per room per night closed 5 Oct 2026, no decision yet.

In force. The UK-wide Furnished Holiday Let tax regime was abolished from April 2025. Income is now taxed as ordinary property income.

In force (verified). To pay non-domestic rates instead of council tax, a let must not be anyone's only or main home, must be available commercially for at least 140 nights in the financial year (1 Apr to 31 Mar), and must actually be let for at least 70 nights. Send evidence to the assessor by the later of 56 days after the year end (usually 26 May) or 56 days after their request. If you miss the deadline you pay council tax for that year. Lets to friends or family don't count. Small Business Bonus Scheme relief may apply.