Short-let rules in England change often, and most of what is written about them is written for lawyers. This is the short version: the four rules that affect most hosts, what each one means for you, and where to check it yourself. It was checked in October 2026, and it is general information, not legal or tax advice.
1. Council tax or business rates
Whether your short let pays council tax or business rates comes down to one test. It pays business rates only if it passes all four parts:
- it was available to let for at least 140 nights in the last 12 months
- it was actually let for at least 70 of them
- it will be available for 140 nights in the next 12 months
- it takes stays of 28 nights or fewer
Miss any one of those and the property stays on council tax. Check the test on GOV.UK.
2. The second homes premium
Since April 2025, councils in England can charge up to double council tax on a furnished home that is nobody's main residence. Each council decides whether to use the power, so the answer depends on where your property is, and it is worth checking your own council's decision rather than assuming. Read the House of Commons Library briefing.
3. A national register is coming
In September 2026 the government said a national register of short-term and holiday lets in England will be running by March 2027. Fees and the registration process had not been published when this was checked, so there is nothing to do yet except watch for the details. Property Industry Eye has the announcement.
4. Overnight visitor levies
Also in September 2026, the government confirmed that mayors in England will get the power to charge a levy on overnight stays. None of the cities we clean in has one yet, and any levy needs a local consultation and notice to businesses first, so you will hear about one well before it applies. ICAEW's summary.
And if your property is in London
London has a rule of its own: an entire home can be let for short stays for 90 nights a year without planning permission. It is written up separately in London's 90-night rule, in plain English.
What your council has decided
Each of our city pages sets out what that city's council has decided on the rules above, with the source each one was checked against: London, Manchester, Leeds, Sheffield, Bradford and Wakefield.
Questions
When does a short let pay business rates instead of council tax?
Only if it passes all four parts of the test: available to let for at least 140 nights in the last 12 months, actually let for at least 70 of them, available for 140 nights in the next 12 months, and taking stays of 28 nights or fewer. Miss any one of those and the property stays on council tax.
Can my council charge double council tax on my short let?
Since April 2025, councils in England can charge up to double council tax on a furnished home that is nobody's main residence. Each council decides whether to use the power, so it depends on where your property is.
When does the national short-let register start?
In September 2026 the government said a national register of short-term and holiday lets in England will be running by March 2027. Fees and the registration process had not been published when this was checked in October 2026.