Letting accommodation to guests for short periods on a commercial basis (home sharing, home letting, or secondary letting).
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.
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.
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.
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).
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).
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.
⭐ Rated 4.8/5 by 2,500+ Hosts
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.
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.
None locally.
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.
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).
GOV.UK: Self-catering & holiday let (Business Rates)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.
⭐ Rated 4.8/5 by 2,500+ Hosts
This guide is informational and not legal advice. Always confirm with
City of Edinburgh Council
your local authority.