Heard about OccuMax® pricing?
You can earn up to 30% more with our unique pricing strategy. Developed from managing over 350,000 bookings, it runs entirely within local regulations and has already earned our hosts over £112 Million.
x
FIND OUT MOREYou can earn up to 30% more with our unique pricing strategy. Developed from managing over 350,000 bookings, it runs entirely within local regulations and has already earned our hosts over £112 Million.
STL = providing furnished residential accommodation to guests, in the course of business, for short stays. Licence categories: secondary letting (not your principal home), home letting (your home while you’re absent), home sharing (part of your home while you’re present), or home letting & sharing.
Short-term lets are legal across Scotland, but a short-term let (STL) licence from your local council is mandatory before you take bookings or guests. Listings must display the licence number. Separate planning permission may also be required—especially inside Short-term Let Control Areas (Edinburgh is city-wide) where secondary letting of an entire dwelling generally needs change of use. There’s no Scotland-wide night cap. Declare profits to HMRC; properties used as self-catering can move to Non-Domestic Rates if available 140+ days and actually let 70+ days in the year. Follow Scottish fire-safety guidance (risk assessment, alarms, records). Local councils may introduce a visitor levy; Edinburgh’s begins 24 July 2026.
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 across Scotland, but a short-term let (STL) licence from your local council is mandatory before you take bookings or guests. Listings must display the licence number. Separate planning permission may also be required—especially inside Short-term Let Control Areas (Edinburgh is city-wide) where secondary letting of an entire dwelling generally needs change of use. There’s no Scotland-wide night cap. Declare profits to HMRC; properties used as self-catering can move to Non-Domestic Rates if available 140+ days and actually let 70+ days in the year. Follow Scottish fire-safety guidance (risk assessment, alarms, records). Local councils may introduce a visitor levy; Edinburgh’s begins 24 July 2026.
Registration / Permit
Apply to the local council for an STL licence (types: secondary letting, home letting, home sharing, or home letting + sharing). You must have a licence before taking bookings/guests and must display the licence number in adverts. Councils can attach mandatory and additional conditions.
Max Nights
No Scotland-wide cap.
Planning / Zoning
Scottish statutory targets: ~2 months for local applications and ~4 months for major developments; in practice some decisions take longer depending on information and consultations.
Safety & Insurance
Complete a fire-risk assessment, install/maintain appropriate smoke and carbon-monoxide alarms, and implement safety measures and record-keeping in line with Scottish guidance for premises with sleeping accommodation.
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).
Complete a fire-risk assessment, install/maintain appropriate smoke and carbon-monoxide alarms, and implement safety measures and record-keeping in line with Scottish guidance for premises with sleeping accommodation.
.webp)
• Edinburgh is a city-wide control area; plan secondary letting with planning advice first.
• Some councils have additional/local conditions (amenity, waste, stairwell signage, etc.).
• Flats in shared stairwells and listed buildings face closer scrutiny.
• If a property falls below self-catering thresholds, assessors may move it back to Council Tax (potentially with back-dating).
• Temporary exemptions/licences may be available for peak events—check council policy.
.webp)
⭐ Rated 4.8/5 by 2,500+ Hosts
.webp)
• Visitor levy: councils can now adopt a local levy; Edinburgh will apply 5% (pre-VAT) for up to 5 nights from 24 July 2026. Other councils are assessing options.
• The Government continues to refine STL licensing guidance and has issued 2024 updates; councils periodically adjust local policies/fees.
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.
⭐ Rated 4.8/5 by 2,500+ Hosts
This guide is informational and not legal advice. Always confirm with
Local Council (Licensing Authority and Planning Authority); Scottish Fire and Rescue Service (fire safety).
your local authority.
