For tax purposes, HMRC distinguishes between property income (passive rental) and trading income (a business). Most Airbnb hosts are treated as receiving property income. Hosting is more likely to be treated as a trade if you provide significant additional services beyond accommodation, such as daily cleaning, meals, concierge or laundry. The distinction matters because trading income is subject to Class 4 National Insurance contributions in addition to income tax, but also qualifies for a broader range of business reliefs. For planning and licensing purposes, whether your short-let activity constitutes a business use depends on local rules and the intensity of use. If you are operating multiple properties or earning significant income, getting professional advice early helps you structure things correctly from the start.