Use of a dwelling as temporary sleeping accommodation for paying guests (short stays with high turnover), typically treated as C1/sui generis if above the statutory 90-night allowance or where impacts warrant a change of use.
Short-term lets are legal in London but are capped at 90 nights per calendar year for entire homes unless you have planning permission. Beyond 90 nights, using a dwelling as visitor accommodation is generally a material change of use. Report income to HMRC; if the property is available 140+ days and actually let 70+ days it may be assessed for Business Rates instead of Council Tax. No citywide 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 London but are capped at 90 nights per calendar year for entire homes unless you have planning permission. Beyond 90 nights, using a dwelling as visitor accommodation is generally a material change of use. Report income to HMRC; if the property is available 140+ days and actually let 70+ days it may be assessed for Business Rates instead of Council Tax. No citywide tourist levy at present.
Registration / Permit
No London-wide STR register. Planning permission is required to exceed the 90-night limit. A national registration scheme for England is in development—monitor DCMS updates.
Max Nights
Yes — 90 nights per calendar year (Greater London statutory cap); Airbnb auto-enforces the 90-night annual limit for entire-home listings.
Planning / Zoning
Most non-major applications are determined in ~8 weeks (statutory targets vary by type).
Safety & Insurance
Complete a fire-risk assessment and follow the Home Office small paying-guest accommodation guidance; fit and maintain smoke alarms on each storey and heat/smoke detection as appropriate; provide CO alarms where required; test at changeover and keep records. London Fire Brigade offers home-safety advice/visits.
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 the Home Office small paying-guest accommodation guidance; fit and maintain smoke alarms on each storey and heat/smoke detection as appropriate; provide CO alarms where required; test at changeover and keep records. London Fire Brigade offers home-safety advice/visits.
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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.
Exceeding 90 nights/year (or not meeting the council-tax condition) generally requires planning permission; pre-app strongly advised with your borough.
Yes — 90 nights per calendar year (Greater London statutory cap); Airbnb auto-enforces the 90-night annual limit for entire-home listings.
No London-wide STR register. Planning permission is required to exceed the 90-night limit. A national registration scheme for England is in development—monitor DCMS updates.
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 the Home Office small paying-guest accommodation guidance; fit and maintain smoke alarms on each storey and heat/smoke detection as appropriate; provide CO alarms where required; test at changeover and keep records. London Fire Brigade offers home-safety advice/visits.
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This guide is informational and not legal advice. Always confirm with
Your London Borough Council (Local Planning Authority) – Planning
your local authority.