Insights
Practical writing on the tax, VAT, MTD, rating and compliance questions that come up on short-term let and holiday let portfolios — with the primary sources cited, and dated so you can see when we wrote it.
Edinburgh's levy is live; four more councils are approved for 2027; Highland is consulting on a fixed-rate scheme. This piece covers the calculation for each approved scheme, the VAT position, and the records you need to keep for the initial-transaction rule.
The Welsh visitor accommodation register opens 1 October 2026 (deadline 31 March 2027). Cardiff has confirmed a 1 April 2027 start, with advance-booking accounting from bookings made on or after 28 September 2026. Standard rate £1.30 per person per night; a lower £0.75 rate covers specified shared accommodation and tent pitches only, with under-18 exemption limited to that category. VAT applies to any levy passed to guests.
The £90,000 VAT registration threshold catches out more STL operators than any other tax cliff edge. This piece sets out how the threshold applies to STL income specifically, why serviced accommodation makes it worse, and the four options operators have when they see the threshold approaching.
The default for a UK holiday let is standard-rated accommodation. Cleaning fees follow the stay. Overseas platform commissions are typically reverse-charged. Long-stay reduced-value rules apply to hotel-type accommodation only. This piece walks through each in scenarios.