Short-term lets
A short-term let is a furnished residential property rented out for short stays, usually a few nights to a few weeks at a time, through platforms such as Airbnb and Booking.com or let directly. The occupier is a paying guest rather than a tenant, so a short-term let does not create an assured shorthold tenancy. The government is introducing a mandatory national registration scheme for short-term lets in England, led by the Department for Culture, Media and Sport, with an intended launch in 2026.
Short-term lets are not tenancies
This distinction matters more since the Renters' Rights Act 2025 came into force on 1 May 2026. A short-term let is a licence to occupy for a fixed holiday or business stay, not a tenancy, so the guest does not gain the security of tenure that an assured tenancy now carries. The Act also restricts a landlord's ability to evict a tenant in order to switch a property to holiday letting, which closes a route some landlords previously considered.
The London 90-night rule
In Greater London, a homeowner can let a property on a short-term basis for up to 90 nights in a calendar year without planning permission. Letting beyond 90 nights amounts to a material change of use that needs permission. The cap comes from the Deregulation Act 2015 and applies only to London. Outside London there is no statutory night cap, but intensive short-term letting can still be treated as a material change of use that requires planning permission.
Planning and the proposed use class
The government has consulted on a new planning use class for short-term lets that are not a sole or main home, which would separate them from standard dwellings and let councils control their spread. Until that is in force, the planning question outside London turns on whether the letting is intensive enough to be a material change of use, which is a judgement the local planning authority makes case by case.
The national register
The planned register would require operators to record each short-term let on a central database and display a registration number on listings. It is designed to give councils a clear picture of short-term letting in their area and to underpin safety compliance. As of mid-2026 the scheme is being built and tested with an intended 2026 launch, and detailed operator guidance is still settling, so landlords should prepare rather than wait. From supporting landlords through the Renters' Rights Act transition, we expect the practical first step to be having gas, electrical and fire safety documents in order, since these will sit at the centre of registration.
Tax and safety obligations
Income from a short-term let is taxed as ordinary property income, because the furnished holiday lettings regime was abolished from 6 April 2025. Letting platforms also report host income directly to HMRC. On safety, a short-term let needs the same core protections as any let: a valid gas safety certificate, electrical safety, working smoke and carbon monoxide alarms, and a fire risk assessment appropriate to the property. With tighter rules and rising costs, many owners now weigh this model against a standard tenancy, which our guide on whether short-term letting is still profitable works through in detail.
Frequently asked questions
What is the 90-day rule for short-term lets?
In Greater London a property can be let short-term for up to 90 nights a year without planning permission. The cap applies only to London and comes from the Deregulation Act 2015.
Do I need a licence for a short-term let in England?
There is no single England-wide licence yet, but a mandatory national register is being introduced with an intended 2026 launch. Scotland already operates a licensing scheme and Wales a registration scheme.
Do short-term lets need planning permission?
Possibly. In London, letting beyond 90 nights does. Outside London, intensive letting can be a material change of use that requires permission, decided locally.
How is short-term let income taxed?
As ordinary property income since April 2025, with mortgage interest restricted to a 20 per cent tax credit. The old furnished holiday lettings advantages no longer apply.
