Scotland
Every short-term let needs a council licence before taking bookings or guests. Control areas in Edinburgh and Badenoch & Strathspey. Visitor levies arriving city by city.
| Topic | Status | Rule | Official source |
|---|---|---|---|
| Licensing | 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). | source source |
| Planning / control areas | 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: Perth & Kinross agreed on 17 Jun 2026 to designate Highland Perthshire and the northern part of Eastern Perthshire. This is awaiting approval from Scottish Ministers and is not yet in force. | source source source |
| Visitor levy | Council-by-council | Edinburgh: 5% of the accommodation cost, first 5 consecutive nights, stays from 24 Jul 2026, quarterly returns via visitorlevy.scot. 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); council decision due 10 Dec 2026, then an 18-month lead-in. Perth & Kinross: statutory consultation on a draft scheme opened 19 Aug 2026 (12 weeks). No decision yet. Reported rate of £4 per room per night and closing date of 11 Nov 2026 are UNVERIFIED (the council page was blocked to our fetch). | source source source source |
| Tax (FHL) | In force | The UK-wide Furnished Holiday Let tax regime was abolished from April 2025. Income is now taxed as ordinary property income. | source |
| Non-domestic rates thresholds | 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. | source source source source |