Who this guidance is for

Use this guidance if you: 

• let out a self‑catering property (including cottages, apartments, lodges, or similar) 

• offer short‑term accommodation to paying guests for leisure or holiday purposes 

Register your property (not yet in force) 

The UK government is introducing a mandatory national registration scheme for short‑term lets in England. It is expected to begin in 2026. March 2027. 

Read guidance on the how the registration scheme for short-term lets will work. 

Planning permission

Your local planning authority will decide whether you need planning permission. This is based on how the property is used for short‑term letting and its impact on neighbours and the local area. 

Business rates

If your property is rated as a self-catering business, you may need to pay business rates instead of council tax. 

Read guidance on: 

• business rates for self‑catering and holiday let accommodation 

• how self-catering holiday lets are valued for business rates 

Paying tax

The government abolished the Furnished Holiday Let (FHL) tax regime on 6 April 2025.

From the 2025 to 2026 tax year onwards, all income from short-term holiday accommodation and self-catering properties is taxed under usual residential landlord rules. The previous FHL tax reliefs no longer apply.

Read the guidance on paying tax on residential rental income.

Fire safety 

You must follow the:

• guidance on making your small paying guest accommodation safe from fire  (for accommodation with no more than 10 people or 2 floors)
• national sleeping accommodation fire safety guidance (for larger or more complex properties)

Gas and carbon monoxide safety 

You must follow the Health and Safety Executive (HSE) guidance on: 

• gas safety for landlords and letting agents 
• landlords’ responsibility for gas safety
• smoke and carbon monoxide safety for landlords and tenants 

Electrical safety 

You must follow the:

• HSE guidance on electrical safety
• guidance on electrical safety standards in the private and social rented sectors 

Media licensing 

If you provide TVs or play recorded music, you may need: 

• a TV Licence  

• a licence to play live or recorded music (if you play music outside of the private or domestic exemption) 

Energy performance certificate (EPC) 

You must check whether you need an EPC.

Read guidance on EPCs for the marketing, sale and let of dwellings.

Insurance 

You should have: 

• dedicated holiday let insurance 

• public liability cover 

• building and contents cover suitable for short‑term letting 

Check the specific rules around holiday let insurance in your local area. 

Contact your local authority

Contact your local council to find out: 

• whether planning permission is required 

• how registration will work in your area 

• what documentation you must provide 

• whether additional local rules apply