“Temporary sleeping accommodation” = sleeping accommodation occupied by the same person for fewer than 90 consecutive nights, provided for payment (or by reason of employment).
Short-term lets are legal in London, but the 90-night cap applies citywide. You can use a residential home as short-term “temporary sleeping accommodation” for up to 90 nights in a calendar year if the host is the council-tax payer for the property. Over 90 nights needs planning permission from the borough. There’s no tourist tax. Keep fire safety compliant using the government’s “small paying-guest accommodation” guidance. Declare income to HMRC; VAT at the standard rate applies if you are VAT-registered. Business rates can apply to dedicated holiday lets that meet the VOA thresholds.
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 the 90-night cap applies citywide. You can use a residential home as short-term “temporary sleeping accommodation” for up to 90 nights in a calendar year if the host is the council-tax payer for the property. Over 90 nights needs planning permission from the borough. There’s no tourist tax. Keep fire safety compliant using the government’s “small paying-guest accommodation” guidance. Declare income to HMRC; VAT at the standard rate applies if you are VAT-registered. Business rates can apply to dedicated holiday lets that meet the VOA thresholds.
Registration / Permit
No citywide STR register. Planning permission is required if you want to exceed 90 nights or if the council-tax payer condition is not met.
Max Nights
90 nights per calendar year without planning permission.
Planning / Zoning
Typical non-major planning applications are decided in around 8 weeks (up to 13 weeks for more complex cases), but timelines vary by borough.
Safety & Insurance
Carry out a fire-risk assessment, fit and maintain appropriate smoke/heat alarms, keep escape routes clear, provide guest fire-safety information and keep records, following the government’s small paying-guest guidance.
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.
Carry out a fire-risk assessment, fit and maintain appropriate smoke/heat alarms, keep escape routes clear, provide guest fire-safety information and keep records, following the government’s small paying-guest guidance.
• Some boroughs (e.g., City of London, Westminster, RBKC) actively enforce beyond 90 nights.
• Leases, head-leases and building rules often prohibit or restrict short-lets regardless of planning status.
• Mortgage and insurance terms may restrict short-term letting; obtain written consent.
• Dedicated STRs may be assessed for business rates (and lose council-tax status) if they meet VOA thresholds.
⭐ Rated 4.8/5 by 2,500+ Hosts
• England-wide proposals: a national STR registration scheme and a new planning use class for short-term lets have been announced but are not yet in force; watch for commencement regulations.
• If implemented, London boroughs would gain clearer tools to manage dedicated STRs while keeping the existing 90-night flexibility for main homes.
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.
Using a London dwelling for short-term letting beyond 90 nights in a calendar year is a material change of use and needs planning permission from the borough.
90 nights per calendar year without planning permission.
No citywide STR register. Planning permission is required if you want to exceed 90 nights or if the council-tax payer condition is not met.
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)Carry out a fire-risk assessment, fit and maintain appropriate smoke/heat alarms, keep escape routes clear, provide guest fire-safety information and keep records, following the government’s small paying-guest guidance.
⭐ Rated 4.8/5 by 2,500+ Hosts
This guide is informational and not legal advice. Always confirm with
Greater London Council (General Powers) Act 1973 s.25 and s.25A (as amended by Deregulation Act 2015 s.44); Town and Country Planning Act 1990 s.179; Fire Safety Order 2005 (as amended).
your local authority.