UK Holiday Let Regulation One-Pager
As at May 2026 · letcomply.co.uk · not legal advice
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Certificates & cadence
| Requirement | Cadence | Source / Regulator |
|---|---|---|
| Fire Risk Assessment | Annual review | RRO 2005 Article 9 / local Fire and Rescue Authority |
| Interlinked smoke + heat alarms | Test every changeover | BS 5839-6 Grade D1/LD2 |
| CO alarms (all combustion rooms) | Test quarterly | BS EN 50291-1 / Smoke + CO Alarm Regs 2022 |
| Gas Safety Record (CP12) | Annual | Gas Safety Regs 1998, Reg 36 / Gas Safe Register |
| EICR (electrical installation) | 5 years | BS 7671 / ESS Regs 2020 (insurer-applied) |
| PAT testing (portable appliances) | Annual | EAW Regs 1989 + HSWA 1974 |
| EPC (Energy Performance) | 10 years (E or above) | EPB Regs 2012 / GOV.UK Find an Energy Assessor |
| Legionella Risk Assessment | Review every 2 years | HSE ACOP L8 |
| Hot tub lab test (UKAS) | 6-monthly minimum | HSE HSG282 |
| Specialist holiday let insurance | Annual renewal | FCA-authorised insurer; commercial schedule |
| Chimney sweep (wood-burner) | Annual | HETAS / NACS / APICS |
| Scotland STL Licence | Up to 3 years | Local council (Civic Govt Scotland Order 2022) |
Nation summary
England
- C5 use class in force from 21 May 2024 (SI 2024/579)
- 10-year planning enforcement (LURA 2023 s.115, from 25 Apr 2024 — new breaches only)
- London: 90-night cap (Deregulation Act 2015 s.25)
- Registration scheme: pending — Spring → “later in 2026”
- Article 4 directions live in Cornwall, Lakes, Eryri, parts of London
Scotland
- STL Licence mandatory since 1 Jan 2025
- Civic Govt (Scotland) Act 1982 (Licensing of STL) Order 2022 (SDSI 2022/27)
- Edinburgh: full short-term-let control area (planning + licence)
- Operating without a licence: criminal offence (fine up to £2,500)
- Edinburgh visitor levy: 5% from 24 July 2026
Wales
- Visitor accommodation registration: autumn 2026 (expected)
- Licensing to follow under Visitor Accommodation Bill
- Business rates threshold: 252 days available + 182 days let
- 4-year planning enforcement rule still applies (LURA 2023 s.115 England-only)
Northern Ireland
- Tourism NI certification mandatory (Tourism (NI) Order 1992)
- No bespoke planning use class — standard change of use rules
- Smoke alarm + CO regs: separate NI regime
Key tax positions (post-FHL abolition)
- 6 April 2025: FHL regime abolished for Income Tax + CGT (individuals); 1 April 2025 for Corporation Tax
- Mortgage interest: basic-rate (20%) tax credit only; no longer a direct deduction
- BADR, Rollover Relief, Holdover Relief: withdrawn
- Replacement of Domestic Items Relief: applies to like-for-like replacement only
- FHL income no longer counts as relevant UK earnings for pensions
- Business rates threshold (England): 140 days available + 70 days let
- Council tax 100% second-home premium: in force in most English councils
- VAT threshold: £90,000 from 1 April 2024
Regulator URLs (memorise the short forms)
- gov.uk/government/news/short-term-lets-rules
- hse.gov.uk/legionnaires (ACOP L8)
- hse.gov.uk/pubns/books/hsg282.htm (hot tubs)
- legislation.gov.uk/uksi/2024/579 (C5 use class)
- legislation.gov.uk/uksi/2005/1541 (Fire Safety Order)
- legislation.gov.uk/ukpga/2021/24 (Fire Safety Act 2021)
- legislation.gov.uk/uksi/1998/2451 (Gas Safety Regs)
- gassaferegister.co.uk (find an engineer)
- mygov.scot/short-term-let-licences
- letcomply.co.uk/tools/registration-checker
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