REGULATORY GUIDE

Stay fully compliant with Edinburgh's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
August 15, 2025
United Kingdom
Scotland
Edinburgh
REGULATORY GUIDE

Stay fully compliant with Edinburgh's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
August 15, 2025
United Kingdom
Scotland
Edinburgh

TL;DR

Rules

How to comply

Rules, Taxes & Penalties

Upcoming Changes

FAQs

GOV.UK: Self-catering & holiday let (Business Rates)

No single legal threshold. Treated case-by-case under planning (C3→C1 ‘material change of use’). London’s 90-night cap is unique to Greater London.

Short-term lets are legal in Edinburgh, but the whole city is a Short-Term Let Control Area so planning permission is often required for flats used as visitor accommodation. A Short-Term Let licence is mandatory before taking bookings. There’s no citywide night cap. Report income to HMRC; properties that meet self-catering thresholds may pay Non-Domestic Rates instead of Council Tax. From 24 July 2026 a 5% visitor levy will apply to the first five nights of paid stays.

Legality
Allowed subject to licensing; planning permission frequently required for flats due to the citywide Control Area (case-by-case).
Night Cap
None locally.
STR Register
Yes – Short-Term Let licence (Scotland). Licence types: home sharing, home letting, home letting & sharing, secondary letting. Include the licence number in all online adverts/listings. Fees are banded (for example, home sharing £120; home letting £120 per occupant; secondary letting typically £250 for up to 5 occupants, then higher bands). Renewals usually last three years.
Risk
Operating without a licence is a criminal offence, and flats used for whole-home short lets often need planning consent in the Control Area.

Key Rules at a Glance

Overview of requirements, authorities, and costs for short-term rental compliance
Requirement
What you need
Authority / Link
Cost / Time

Registration / Permit

Yes – Short-Term Let licence (Scotland). Licence types: home sharing, home letting, home letting & sharing, secondary letting. Include the licence number in all online adverts/listings. Fees are banded (for example, home sharing £120; home letting £120 per occupant; secondary letting typically £250 for up to 5 occupants, then higher bands). Renewals usually last three years.

Max Nights

None locally.

Planning / Zoning

Planning decisions vary (often around 8–12 weeks). Licensing decisions: council aims ~4 months; legislation allows up to 9 months from a complete application.

Fee
£
250
Licensing: up to 9 months in law (Edinburgh aims ~4 months if complete and unopposed). Planning: typically ~8–12 weeks.

Safety & Insurance

Comply with Scottish STL safety standards: interlinked smoke/heat alarms to Scottish standards, CO alarm where required, electrical and gas safety checks, and a suitable fire-risk assessment. Keep records and display required information for guests.

Tax

Income tax via HMRC (Scottish rates). Non-domestic rates if available 140+ days & let 70+ days; else Council Tax. Small Business Bonus Scheme may apply. STL licensing exists (separate from tax).

Step-by-Step: How to comply

Overview of requirements, authorities, and costs for short-term rental compliance
1

Citywide Short-Term Let Control Area; many flats require planning permission for secondary letting. Case-by-case assessment against the development plan and 2023 national circular. Planning decisions vary (often around 8–12 weeks). Licensing decisions: council aims ~4 months; legislation allows up to 9 months from a complete application.

2

Apply if required. Planning application (fee ~£250).

3

Income tax via HMRC (Scottish rates). Non-domestic rates if available 140+ days & let 70+ days; else Council Tax. Small Business Bonus Scheme may apply. STL licensing exists (separate from tax).

4

Comply with Scottish STL safety standards: interlinked smoke/heat alarms to Scottish standards, CO alarm where required, electrical and gas safety checks, and a suitable fire-risk assessment. Keep records and display required information for guests.

Your Short-Term Rental Compliance Guide

Overview of requirements, authorities, and costs for short-term rental compliance

Enjoy hassle-free hosting with Houst

  • Income tax: Declare rental profits to HMRC; Scottish income-tax rates apply if you’re a Scottish taxpayer.
  • Non-domestic rates (NDR): A whole-home short let is rated as self-catering if it’s available 140+ days and actually let 70+ days in the financial year (1 Apr–31 Mar). If not, it stays on Council Tax.
  • Relief: You may qualify for Small Business Bonus Scheme on NDR (assessor/LA decision).
  • Second homes: Local authorities can apply additional Council Tax premiums on second homes (check local policy).
  • Rent-a-Room: Up to £7,500 tax-free if letting a furnished room in your main home (not whole-home STR).
  • mygov.scot: Business rates for self-catering accommodation

    Edge Cases & Exemptions

  • Tenements/shared stairs: amenity and stair access often decisive; many secondary-let flats need consent.
  • Listed buildings/conservation areas: additional controls apply.
  • Temporary exemptions/licences may be used during festivals; check current policy and fees.
  • Management company/tenement title burdens may restrict short-lets regardless of licence.
  • Penalties & Enforcement

  • It’s an offence to operate without a licence; maximum fine up to £2,500, and the council can vary, suspend, or revoke licences.
  • Licensing and planning are separate: you may need both. Applications with neighbour objections or planning conflicts can take longer.
  • Operating without a licence: up to £2,500 fine; the council can also suspend/revoke a licence.

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    GOV.UK: Self-catering & holiday let (Business Rates)

    No single legal threshold. Treated case-by-case under planning (C3→C1 ‘material change of use’). London’s 90-night cap is unique to Greater London.

    Do I need planning permission in Edinburgh?
    Is there a night cap or 90-day limit in Edinburgh?
    Do I need to register or get a permit?
    What taxes do I need to pay for short-term lets?
    What safety requirements do short-term lets need to meet in Edinburgh?

    Tools & Resources

    Planning Guidance
    City of Edinburgh Council
    Fire Safety Guidance
    Scottish Fire and Rescue: Home fire safety visits
    Tourist/Local Tax Guidance
    mygov.scot: Business rates for self-catering accommodation
    National Safety Guidance
    Home Office: Small Paying-Guest Accommodation (fire safety)
    National Tax Guidance
    GOV.UK: Self-catering & holiday let (Business Rates)
    Regional Safety Guidance
    Scottish Government: Short-term lets licensing (guidance & mandatory conditions)

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    This guide is informational and not legal advice. Always confirm with

    City of Edinburgh Council

    your local authority.