What are the rules for holiday lets?

Holiday lets must meet specific safety, tax, and planning regulations, including a, "duty of care" to guests, mandatory fire risk assessments, and valid electrical/gas safety certificates. To qualify as a Furnished Holiday Let (FHL) for tax purposes, the property must be available for 210 days and let for 105 days per year.

What are the new regulations for holiday lets?

New holiday let rules focus on safety (fire/gas/CO standards, inspections), licensing (national/local schemes), planning (permission needed in some areas), and significant tax changes (abolition of Furnished Holiday Let (FHL) tax breaks from April 2025), treating them more like standard residential lets for tax, while requiring owners to meet higher visitor safety and compliance benchmarks, including potential property registration and specific fire safety measures like fire doors and alarms.

What are the requirements for a holiday let?

• Legal requirements for letting a holiday property.
• Holiday let fire safety.
• Electrical safety in holiday lets.
• Holiday let swimming pool and hot tub rules.
• TV, DVD and music licences in holiday lets.
• Holiday let insurance.
• Holiday let council tax and business rates.

What is the loophole for holiday let tax?

The main "holiday let tax loophole" involved second homeowners avoiding council tax by registering properties for business rates as holiday lets, often when left empty, but the UK government introduced rules (effective April 2023) requiring them to be commercially available for 140+ days and let for 70+ days to qualify. Furthermore, significant changes were announced for April 2025, abolishing most Furnished Holiday Let (FHL) tax reliefs, including Capital Gains Tax benefits and full mortgage interest relief, effectively ending many financial advantages for holiday letting.
 

What is the 4 year rule for holiday lets?

The former holiday let 4 year rule (now the 10 year rule) refers to a provision in planning law that allows properties to continue their current use without needing a change of use for holiday rental planning application if they have been used continuously for a specific purpose for at least ten years.

9 Legal Requirements For Holiday Letting

How long can I let my house as a holiday let?

In London, you do not need to apply for planning permission to use an entire flat or house as a short term/holiday let if: you pay the Council Tax for the property. each individual short term let is no more than 90 days. the total number of holiday let days over the calendar year is no more than 90 days.

Will the 4 year rule be scrapped?

4-year rule replaced with 10-year rule on 25 April 2024

Long story short, the four-year rule was replaced by a ten-year rule on 25 April 2024.

Is it worth owning a holiday let?

Secondly, there's great potential to generate a healthy income from paying guests. Put these together and it's a win-win: owning a holiday let means having a beautiful home to visit at your leisure, whilst being happy in the knowledge that this home also makes you good money over the long term.

Do you have to pay double council tax on a holiday let?

From April 2025, councils will be able to charge double council tax on second homes that are not used as a primary residence.

What expenses can you claim for a furnished holiday let?

Any travel that is for the purpose of the holiday let business can be claimed. This includes visits to the property for cleaning, change overs, maintenance. The costs of travel and accommodation to prepare the property for holiday letting can be claimed.

Can I stop my neighbour from renting his flat out on Airbnb?

The local authority may serve an abatement notice to restrain the nuisance. Alternatively, you could bring civil proceedings for an injunction compelling your neighbour to stop any private nuisance.

What are the new rules for landlords in 2025?

New landlord rules in England, primarily from the Renters' Rights Act 2025 (effective May 2026), focus on greater tenant security by banning 'no-fault' evictions, ending fixed-term contracts (making all tenancies periodic), limiting rent rises to once a year (with challenges allowed), banning rent bidding, and introducing a "Decent Homes Standard" with tougher EPC (Energy Performance Certificate) rules (EPC 'C' by 2028). Landlords must also provide a minimum 12-month protection period for tenants before using grounds for possession, with a new "lifetime deposit" system also planned. 

How to avoid VAT on holiday lets?

According to UK VAT rules, holiday lets are typically exempt from VAT when the property is rented out for short periods. This means no VAT is charged on the rent you receive. However, the exemption only applies if the property is let for a continuous period of less than 28 days.

What certificates do I need for a holiday let?

Mandatory Requirements of a Holiday Let Landlord

• Landlords Gas Safety Certificate. ...
• Portable Appliance Testing (PAT) on all Electrical Appliances. ...
• Electrical Installation Condition Report (EICR). ...
• Insurance For Your Holiday Home. ...
• Carbon Monoxide and Smoke Detectors. ...
• Fire risk assessment.

Why is everyone selling their holiday lets?

Some existing holiday let owners will sell

This decision could likely coincide with the owner's knowledge that their young children have now grown up and moved on. As such, blissful family holidays in the cottage are not going to be a regular occurrence, so owning a second property won't come in so handy.

What are common holiday let investment mistakes?

The ten most common holiday rental host mistakes

• Furnishing the home with low-quality furniture. ...
• Setting an inappropriate price. ...
• Not paying the corresponding taxes. ...
• Not fixing damages. ...
• Not having home insurance. ...
• Not informing the neighbours that you're going to rent out my holiday home.

What is the 10 year rule for holiday lets?

The "10-year rule for holiday lets" isn't a single tax law but a planning condition some UK councils impose, requiring a property to be used continuously as a holiday let for ten years before it can easily be sold as a home or reclassified, preventing quick flips in housing shortage areas, replacing a previous 4-year rule, and this condition, alongside various tax changes ending special FHL tax breaks from April 2025, means owners need to be aware of both planning and tax implications. 

What is the 25 rule on Airbnb?

Airbnb's "25+ rule" restricts guests under 25 from booking entire homes in certain areas (US, Canada, UK, France, Spain) to prevent parties, unless they have a strong review history (3+ positive reviews, no negatives) or are booking away from their local area. The platform uses algorithms and ID verification (driver's license, passport) to enforce this, with younger, verified guests who have good reviews generally exempt from the local booking ban. Hosts can also set their own age requirements in their house rules.

Can neighbours complain about Airbnb?

When it's believed an Airbnb listing or Experience is causing a community disturbance—whether that's excessive noise, a disruptive gathering, or unsafe behavior—members of the local community can report it through our dedicated Neighborhood Support.

What is the 10-year rule for property?

The 10-Year Rule allows property owners to regularise unauthorised developments if they have existed for at least 10 years without enforcement action. Once this period is met, the development can become lawful by default, even if formal planning permission was not obtained initially.

What are the new laws in the UK in 2025?

The Employment Rights Bill has become law. It received 'Royal Assent' on 18 December 2025. This is when the King formally agreed to make the Bill into an Act of Parliament (Employment Rights Act 2025). The Act will introduce additions and amendments to existing legislation, including the Employment Rights Act 1996.