Short-term letting of a dwelling for paying guests on a commercial basis for short stays with high guest turnover (often treated as serviced accommodation/C1 or sui generis rather than C3).
Short-term lets are legal in Liverpool, but regular whole-home guest stays can amount to a “material change of use” from C3 (dwellinghouse) to serviced accommodation/C1 (or sui generis), which may need planning permission case-by-case. There’s no local night cap. Report income to HMRC; if the place is available 140+ days and actually let 70+ days in a year, it can move from Council Tax to Business Rates. No city tourist levy at present.
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 Liverpool, but regular whole-home guest stays can amount to a “material change of use” from C3 (dwellinghouse) to serviced accommodation/C1 (or sui generis), which may need planning permission case-by-case. There’s no local night cap. Report income to HMRC; if the place is available 140+ days and actually let 70+ days in a year, it can move from Council Tax to Business Rates. No city tourist levy at present.
Registration / Permit
No local STR register. Apply for planning permission if advised (material change of use). A national registration scheme for England is in development.
Max Nights
None locally (London’s 90-night cap is London-only).
Planning / Zoning
Most non-major applications are decided in ~8 weeks (statutory target, subject to validation/consultation).
Safety & Insurance
Complete a fire-risk assessment and follow “small paying-guest accommodation” guidance; install/maintain smoke alarms on each storey and CO alarms where required; test at changeover and keep records. Merseyside Fire & Rescue offers free Home Fire Safety Checks.
Tax
Income tax via HMRC. Business rates if available 140+ days & let 70+; else Council Tax. Rent-a-Room £7,500 (main home). Councils may charge up to 100% second-home premium from Apr 2025. FHL abolished 6 Apr 2025.
Income tax via HMRC. Business rates if available 140+ days & let 70+; else Council Tax. Rent-a-Room £7,500 (main home). Councils may charge up to 100% second-home premium from Apr 2025. FHL abolished 6 Apr 2025.
Complete a fire-risk assessment and follow “small paying-guest accommodation” guidance; install/maintain smoke alarms on each storey and CO alarms where required; test at changeover and keep records. Merseyside Fire & Rescue offers free Home Fire Safety Checks.
⭐ 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.
Risk of material change of use from C3 to serviced accommodation/C1 (or sui generis) if operated as frequent whole-home short-stay accommodation; pre-app advice recommended.
None locally (London’s 90-night cap is London-only).
No local STR register. Apply for planning permission if advised (material change of use). A national registration scheme for England is in development.
Income tax via HMRC. Business rates if available 140+ days & let 70+; else Council Tax. Rent-a-Room £7,500 (main home). Councils may charge up to 100% second-home premium from Apr 2025. FHL abolished 6 Apr 2025.
GOV.UK: Self-catering & holiday let (Business Rates)Complete a fire-risk assessment and follow “small paying-guest accommodation” guidance; install/maintain smoke alarms on each storey and CO alarms where required; test at changeover and keep records. Merseyside Fire & Rescue offers free Home Fire Safety Checks.
⭐ Rated 4.8/5 by 2,500+ Hosts
This guide is informational and not legal advice. Always confirm with
Liverpool City Council – Planning & Building Control
your local authority.