Airbnb & Short-Term Rentals UK 2026: Rules, Registration and Leaseholder Rights

If you own a property in the UK and want to list it on Airbnb, the rules changed significantly in 2025-2026. England now has a mandatory short-term rental (STR) registration scheme. London retains its 90-night annual limit without planning permission. Most UK flats are leasehold — and your lease may prohibit short-term letting entirely regardless of planning rules. And the Furnished Holiday Lettings tax regime was abolished in April 2025. This guide covers what property owners and block managers need to know for 2026.

How does the London 90-night rule work in practice?

The Deregulation Act 2015 permits short-term letting of an entire dwelling in Greater London for up to 90 nights per calendar year without planning permission. Exceeding this limit without obtaining planning permission constitutes a breach of planning control. Key points every host must know:

• The 90-night cap applies to letting the whole property. Renting a spare room in your own home while you live there is not subject to the same limit.
• The counter resets on 1 January each year — it is not a rolling 12-month period.
• Airbnb and similar platforms are legally required to cap listings at 90 nights per year in London, though Hosts can and do use multiple platforms to circumvent this.
• London Boroughs — particularly Westminster, Camden, Kensington & Chelsea and Southwark — actively monitor STR activity and issue fines up to £20,000 per breach.
• Outside Greater London, there is no equivalent national night limit in England. Local planning conditions may apply.

What is the mandatory STR registration scheme for England (from 2026)?

The Levelling-up and Regeneration Act 2023 and subsequent secondary legislation created a mandatory registration scheme for short-term lets across England, operational from 1 January 2026. Key requirements for every host:

• Register your property with the local planning authority (your local council) before listing it on any platform.
• Annual registration fee of approximately £200.
• Your registration number must be displayed on all listings across all platforms.
• Failure to register = planning enforcement action by the local council.
• Local authorities can set additional licence conditions on top of the national requirements.

Scotland, Wales and Northern Ireland: different rules apply

UK housing law is devolved. The rules that apply depend entirely on where your property is located:

• Scotland: Mandatory STR licensing scheme since October 2023 under the Civic Government (Scotland) Act. You must apply to the local council. Edinburgh and Glasgow are designated short-term let control areas with additional restrictions and a capped number of licences available. Edinburgh's scheme is among the strictest in the UK.
• Wales: Mandatory licensing scheme from June 2023. Properties must also be let for a minimum of 70 nights per year to qualify for the Class 4/SC2 short-term let status. The Welsh Government has imposed additional restrictions in coastal communities.
• Northern Ireland: Developing its own STR framework. No mandatory national registration as of mid-2026, but individual councils may apply conditions.

Leasehold flats: the risk that many owners overlook

The vast majority of flats in England and Wales are sold leasehold. Your lease is a private contract between you and the freeholder, and it may contain clauses that restrict or outright ban short-term letting — regardless of what planning law allows. Common lease restrictions include:

• "Private residential use only" clause: This wording typically prohibits any commercial use of the property, including holiday letting via Airbnb or similar platforms.
• Subletting without freeholder consent: The freeholder may refuse consent or charge a fee (a licence to sublet). Refusing unreasonably may be challengeable, but obtaining consent takes time and money.
• Nuisance and quiet enjoyment obligations: Intensive STR activity — frequent guest turnover, noise, parties — can breach your obligations to neighbouring leaseholders.

If you breach your lease covenants with STR activity, the freeholder or their managing agent can: serve a formal breach notice, seek an injunction in court, and in extreme cases commence forfeiture proceedings (recovery of the lease). Always read your lease in full and take legal advice before listing your flat on any STR platform.

Tax implications for UK short-term rentals in 2026

Frequently asked questions

I own a flat in Edinburgh — what rules apply to me?

Scotland has its own STR licensing scheme. In Edinburgh, you must apply for a short-term let licence from Edinburgh City Council. The process is thorough and takes several months. Edinburgh is designated a short-term let control area, which means additional restrictions apply and the number of available licences in certain zones is limited. Existing operators who were letting before the scheme launched had a grace period, but all new lets require a licence before starting.

Can I short-term let my second home outside London without any night limit?

Outside Greater London there is no equivalent national night limit in England. However, the mandatory STR registration applies everywhere in England from 2026, and some councils outside London have introduced their own planning restrictions on STR. Always check the local planning rules for the specific area and register your property before listing.

Do platforms like Airbnb report my income to HMRC?

Yes. From January 2024, UK-operating digital platforms must report seller income data to HMRC under the OECD's Model Reporting Rules (implemented in the UK via the Digital Platform Reporting Regulations). Airbnb, Vrbo and similar platforms share host income data with HMRC annually. Failing to declare STR income on your Self Assessment exposes you to back-tax assessments plus interest and penalties.

Can the residents' management company force me to take down my Airbnb listing?

If your lease does not restrict use and you comply with planning rules (registration and, in London, the 90-night limit), the residents' management company has no direct legal power to compel you to remove your listing. However, the freeholder (or their managing agent) can act if there is a lease breach. The management company can also push to update the building's house rules — with freeholder consent — to explicitly prohibit STR for future compliance.

What does the abolition of FHL mean for my CGT position?

Under the old FHL regime, qualifying holiday lets benefited from Business Asset Disposal Relief (formerly Entrepreneurs' Relief), allowing Capital Gains Tax at 10% on disposal rather than the standard residential CGT rate (18%/24%). From 6 April 2025, this relief is no longer available for STR properties. If you are considering selling a former FHL property, take specialist tax advice on the timing and your CGT position.

How does IgeraFincas help block managers deal with STR issues?

IgeraFincas is a property management platform with UK STR regulations built into its knowledge base. Block managers and managing agents can direct leaseholder queries about Airbnb compliance directly to IgeraFincas, which provides instant answers citing the relevant lease clauses and legislation. This reduces the volume of repetitive legal queries to the managing agent and gives leaseholders accurate information around the clock.

Article by the Igera Solutions editorial team. Based on UK Deregulation Act 2015, Levelling-up and Regeneration Act 2023, and HMRC guidance, updated June 2026. Not legal advice.