The rules for holiday letting are changing fast, and they’re different either side of the Welsh border. Here’s where things stand, checked on 6 November 2026. It’s a guide, not legal or tax advice, so check with your council or accountant before acting.
England
A national register is coming. England’s short-term let register is expected to go live in March 2027, after the original April 2026 date slipped. Every short-term let is expected to register and show its number on listings. Fees haven’t been published yet. (STL Solutions)
Business rates or council tax. To pay business rates, a property must be available for at least 140 days and actually let for at least 70 days in 12 months. Lets of more than 28 days don’t count. Small business rate relief means no business rates below a rateable value of £12,000, tapering to nil at £15,000. (Accountax Zone)
Second homes cost more. North Yorkshire and Brighton & Hove both charge a 100% council tax premium on second homes from 1 April 2025, so double the normal bill. Some exemptions apply. (North Yorkshire Council, Brighton & Hove City Council)
The special tax treatment has gone. Furnished holiday lettings lost their tax advantages from 6 April 2025 (1 April 2025 for companies). Holiday lets are now taxed like other rental property. (HMRC)
Wales
Register by 31 March 2027. Wales’s visitor accommodation register opened in October 2026. Providers must register by 31 March 2027. (Cyngor Gwynedd)
The visitor levy is optional for councils. Councils can introduce it from 1 April 2027 at the earliest, with 12 months’ notice: £1.30 per person per night for most accommodation, and 75p for hostels and tent pitches, plus VAT. In April 2025 Pembrokeshire said it would not bring in the levy during the current council administration. (Welsh Government, Pembrokeshire Herald)
Higher thresholds for business rates. Since April 2023, a Welsh holiday let must be available for at least 252 days and let for at least 182 days a year to pay business rates. The Welsh Government consulted in 2026 on lowering both. No new date has been set. (Mortgage Solutions)
Pembrokeshire’s premium is falling. Councillors voted in October 2025 to cut the second homes premium to 125%, from 150%. (Swansea Bay News)
What to do now
- Count your nights. Keep a record of days available and days let. Falling short of the threshold can move you onto council tax, and possibly a second homes premium.
- Get your safety paperwork in order. England’s register is expected to ask for evidence such as a gas safety certificate, an electrical report and a fire risk assessment.
- Register in Wales by 31 March 2027 if you let in Tenby or anywhere else in Wales.
- Talk to your accountant about the end of furnished holiday lettings tax treatment.
- Show your registration number on your website and listings once you have it. It’s a trust signal for guests too.
Keep up to date. My course, Get Found, Get Booked, includes a rules module for England and Wales that I check and date regularly. See the course.