Short-term lets

A short-term let is a furnished residential property let as temporary sleeping accommodation, where the occupier stays as a paying guest rather than a tenant. The Mayor of London's guidance on short term and holiday lets defines temporary sleeping accommodation as accommodation occupied by the same person for fewer than 90 consecutive nights. Because the guest holds a licence to occupy rather than a tenancy, no assured tenancy arises and the occupier gains no security of tenure. England's mandatory national register of short-term lets is due to be fully operational by March 2027.

How long is a short-term let?

Two different 90-night figures cause most of the confusion here, and they measure different things. The first is the definitional test: a stay of fewer than 90 consecutive nights by the same occupier is temporary sleeping accommodation. The second is the London planning cap, which counts every short-let night at the property across the whole calendar year. A single 60-night booking is a short-term let; six 15-night bookings also total 90 nights against the London cap.

A short-term let is not the same thing as a short residential tenancy. A landlord letting a flat to a tenant for six months is granting a tenancy with statutory protections, however short the term. A host letting the same flat to a visitor for six nights is granting a licence. The length of stay is a useful signal, but the legal character of the arrangement is what decides which rules apply.

A short-term let is not a tenancy

Since the Renters' Rights Act 2025 commenced on 1 May 2026, every new letting in England begins as an assured periodic tenancy, and a landlord cannot evict a tenant in order to move the property to holiday letting. A short-term let sits outside that regime entirely. The guest takes a licence to occupy for a defined holiday or business stay, acquires no security of tenure, and has no right to remain once the booking ends. Deposit protection rules, the written statement of terms and the possession grounds all follow the tenancy, not the licence, so none of them apply to a genuine short stay.

The distinction is not a matter of what the paperwork is called. If a landlord grants exclusive possession of a self-contained property for a term at a rent, a tenancy is likely to arise whatever the booking confirmation says.

The national register and the March 2027 date

The legal framework for a mandatory national register of short-term lets in England was created by the Levelling Up and Regeneration Act 2023, and the Department for Culture, Media and Sport confirmed in February 2024 that the scheme would apply across all of England rather than being adopted council by council. On 3 September 2026 the Culture Secretary told Parliament that the register would be up and running in full by March 2027, see the parliamentary debate (hansard) official report from the House of Commons.

Operators will record each property on a central database, receive a registration number, and display that number on listings. Councils will use the data to identify short-term lets in their area and to check compliance with existing health and safety rules.

Several details are still open. The government has not confirmed the final data fields, how often operators must re-register, who will administer the scheme, or the fee. Secondary legislation is required before the register can take effect, and ministers have said they are still considering a threshold so that people letting their own home infrequently are not caught. The March 2027 date is a ministerial commitment rather than a statutory deadline, and the timetable has already moved twice, from a 2026 target to "later in 2026" and now to March 2027.

In our experience supporting landlords through the Renters' Rights Act transition, the registration step itself is rarely the bottleneck. Assembling the underlying paperwork is. Whatever the final data fields, gas, electrical and fire safety records will sit at the centre of registration, so keeping certificates and renewal dates in one place is the work worth doing now rather than in the final quarter before the deadline.

London's 90-night rule

In Greater London a residential property may be used as temporary sleeping accommodation without planning permission only if two conditions are met. The total number of nights must not exceed 90 in a calendar year, running from 1 January to 31 December, and at least one of the persons providing the accommodation must be liable to pay council tax at that property. Both conditions come from section 44 of the Deregulation Act 2015, which amended the Greater London Council (General Powers) Act 1973.

From working with self-managing landlords, the condition most often missed is the second one rather than the night count. A property let short-term by someone who is not the council tax payer needs planning permission from night one, however few nights are involved.

The cap attaches to the property, not to the host, so nights let by two different operators in the same year count against the same 90. It applies across all platforms combined and resets on 1 January. Exceeding either condition is a material change of use, which requires planning permission from the borough and is rarely granted in central London. Some boroughs have also made Article 4 directions that remove permitted development rights locally.

Planning outside London

Outside Greater London there is no statutory night cap. The question is whether the letting is intensive enough to be a material change of use, which the local planning authority decides case by case on the facts.

The government has consulted on a new C5 planning use class for short-term lets that are not a sole or main home, together with permitted development rights allowing movement between C5 and standard residential use, and a national right for homeowners to let their own main or sole home for up to 90 nights a year. No statutory instrument creating C5 in England has been laid, so none of it is in force. Wales introduced its own C5 and C6 classes in October 2022, which is the usual source of the claim that C5 already exists.

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 report host earnings directly to HMRC. Whether the model still pays after the change is a separate question, worked through in our guide to the holiday let tax changes.

On safety, a short-term let carries 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. Where the operator also provides hotel-style services such as cleaning, linen and utilities within the price, the same letting is usually described as serviced accommodation, which carries its own mortgage and management position.

The position across the UK

England is the last part of the UK to regulate short-term lets at national level. Scotland has operated a licensing scheme since October 2022, with existing hosts required to hold a licence from October 2023. Wales is introducing a visitor accommodation register from October 2026. Northern Ireland requires tourist accommodation to be certified by Tourism Northern Ireland. A landlord operating across borders needs to treat each nation separately, because the schemes differ in whether they licence, register or certify, and in who administers them.

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 in a calendar year without planning permission, provided at least one of the people providing the accommodation pays council tax at that property. Both conditions must be met. The cap comes from section 44 of the Deregulation Act 2015 and applies only to London.

Do I need to register a short-term let in England?

Not yet. England has no short-term let licence or register in force. A mandatory national register is due to be fully operational by March 2027, and it will require a registration number displayed on listings. Scotland already licences short-term lets, and Wales is introducing a register from October 2026.

What is the difference between a short-term let and an Airbnb?

Airbnb is a booking platform, not a legal category. A property let through Airbnb, Booking.com, Vrbo or directly is a short-term let if the occupier stays as a guest rather than a tenant. The rules on planning, registration, tax and safety turn on how the property is used, not on which platform it is advertised through.

How is short-term let income taxed?

As ordinary property income since 6 April 2025, with mortgage interest relief restricted to a basic-rate 20 per cent tax credit. The furnished holiday lettings advantages, including full interest deductibility and capital allowances, no longer apply.