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Inverness, UK Short-Term Rental Regulations: A 2026 Guide For Airbnb Hosts

Inverness short-term rental rules in 2026, including Highland Council licence fees, the proposed city control area, and second-home council tax heading to 400%.

Inverness, UK

Quick answer: Are short-term rentals legal in Inverness?

Yes, for now. Inverness allows short-term lets, but you need a licence from The Highland Council before you take a booking, and operating without one is a criminal offence. Fees run from £320 to £610 depending on guest capacity and licence type. A city control area that would require planning permission for new whole-property lets is being progressed.

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Do you own a flat in Inverness and you're weighing whether to put it on Airbnb or Vrbo? Well, the good news is that you can, and The Highland Council keeps granting them. Going through the council's own short-term let public register, published on 3 August 2026, I counted 1,154 granted licences across the five wards that make up the city, with 545 of them in Ward 14 alone, which covers the centre. Nearly four in five are secondary lets, so letting a whole property you don't live in isn't a grey area here. It's the normal shape of the market.

The catch is that Inverness is most of the way through a process that would change what "normal" means for anyone starting from scratch. On 17 August 2026 the City of Inverness Area Committee agreed to recommend that a City of Inverness Short Term Let Control Area be progressed, after a six-week consultation in which 62% of respondents backed it. Inside a control area, converting a flat or house that isn't your own home into a short-term let becomes a change of use that always needs planning permission, and permission can be refused. It isn't retrospective, mind you, so a let already running carries on as it is. What it would do is close the door behind the people already through it.

So let's walk through what it takes to do this properly in Inverness, the city inside The Highland Council area: which of the four licences you need, what Highland charges, the paperwork that stalls applications, every tax layer including a second-home council tax charge climbing to 400%, and who to phone when you get stuck. Every figure below comes from the council's, the Scottish Government's or HMRC's own pages, read in August 2026. Before you commit to any of it, run the property through BNBCalc first.

Starting a Short-Term Rental Business in Inverness

Since the shape of the market is secondary letting, the sequence you work in matters more here than the sums do, and the first decision is which licence you're even applying for. Highland issues four types, and you pick one rather than collecting them:

  • Home sharing covers letting part of your home while you're living in it, so a spare room.
  • Home letting covers letting part or all of your home while you're away.
  • Home letting and home sharing covers both, which suits anyone who rents the spare room most of the year and the whole flat while they're on holiday.
  • Secondary letting covers a property you don't normally live in. A second home, an annex with its own entrance, a glamping pod.

That last one is where the money usually is, and it's where every 2026 development in Inverness is aimed. Of the 1,154 granted licences in the city wards, 908 are secondary lets and 530 are self-contained flats, which is exactly the housing type the council says is disappearing from the centre. Its statement of reasons for the proposed control area puts 905 short-term lets inside the boundary as of July 2025, and in two city-centre data zones they account for more than 20% of all dwellings. That's one home in five.

Timing therefore does more work in Inverness than in most Scottish cities. A control area doesn't touch a let that was already operating when designation took effect, so anyone licensed and running today is outside it. Anyone buying a flat in 2027 to convert would be inside it, needing planning permission before the licence application can proceed. Nothing is designated yet, and the council has been careful to say so, but do keep in mind that the decision now sits one committee away.

One thing a control area wouldn't reach is worth knowing, because it changes what a marginal property is worth. Under the Class 9 allowance in the Town and Country Planning (Use Classes) (Scotland) Order 1997, a house can be used as a bed and breakfast or guesthouse where no more than two bedrooms go to it, or one bedroom in a house with fewer than four. The council says that allowance holds even inside a designated control area, so home sharing in a house you live in stays available whatever happens next, and it's secondary letting that's under review.

Short-Term Rental Licensing Requirement in Inverness

Whichever of those four you land on, the licence is the gate and there's no lawful way around it. Every short-term let in Scotland has been a licensable activity since 1 October 2022 under article 4 of the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022. Being designated that way is what gives the rule teeth, because section 7(1) of the 1982 Act makes carrying on a licensable activity without a licence a criminal offence, punishable on summary conviction by a fine at level 4 on the standard scale, and level 4 is £2,500 today. Section 7(6) then lets the court revoke the licence on top and disqualify the holder for up to five years, which is the part that ends a portfolio rather than a quarter.

Highland's fees are set on a cost-recovery basis, the way every Scottish council sets them, and they're the same whether you're applying for the first time or renewing.

Guest capacity (children under 2 don't count)Home sharing or home lettingSecondary letting
1 to 2£320£400
3 to 6£390£470
7 to 9£460£540
10 or more£530£610

A temporary licence costs half the full fee and runs for up to six weeks without renewal, though it carries the same conditions and needs the same documents, so it saves money rather than work. Varying a licence or reporting a change in circumstances costs £120, a transfer to a new holder costs £120, and a duplicate licence £20. None of it comes back if you're refused, which is why the eligibility work belongs at the front.

The application runs online through the council's own portal, and then it goes public. You have to display a site notice at or near the property, readable from the street, for 21 days, and certify afterwards that you did, because anyone can object or comment within 28 days of that notice going up. Objections have to be in writing and under a real name, since the council won't consider anonymous ones.

Then the route forks. With no objection, a solicitor in Regulatory Services decides under delegated powers, whereas a single objection sends your application to a hearing of the Highland Licensing Committee, where you and the objector each get to speak and members vote. That's slower and much less predictable, so it's worth talking to your immediate neighbours before the notice goes up rather than after.

Three consultees see every file, so Police Scotland run the fit and proper background checks on everyone named on the application, the Scottish Fire and Rescue Service takes the safety side, and the council's own Environmental Health team looks at the premises. Then planning gets pulled in as well for three specific categories, and one of them catches most Inverness applicants: secondary letting inside a control area, flats anywhere in the Highland Council area, and premises with five or more bedrooms anywhere in Highland. Since half the licensed stock in the city is flats, be aware that a planning view is likely to be taken on your property whether or not a control area ever arrives.

A granted licence runs for three years, and the council's policy says it doesn't expect to renew for longer. Renew before the expiry date and you keep operating while the renewal is decided; miss it and you're unlicensed the next morning. If an application is refused outright you can't reapply for a year unless something material about your circumstances changes, and any appeal goes to the Sheriff by summary application within 28 days of the decision.

How long does the wait actually run? Going through the register's application and determination dates, the median for applications received since 1 January 2025 and later granted in the Inverness wards came out at 45 days, with a mean of 57. Call it six weeks. That's quicker than I'd expected, though remember you can't take a single booking in the meantime, because Highland grants no temporary exemptions under any circumstances. A temporary licence is the only bridge, and it's a paid application in its own right.

Required Documents for Inverness Short-Term Rentals

Since a refused or stalled application costs you the fee either way, the paperwork is where the real preparation sits, and the council warns plainly that incomplete applications may be delayed or rejected. Eight items get uploaded with the form:

  • Floor plans, ideally at 1:50, showing room sizes, fire escape routes, smoke and heat detector positions, carbon monoxide detectors where relevant, provision for guests with mobility impairments, the property outlined in red, and the maximum occupancy of each unit. Hand-drawn is accepted if it's clear and to scale.
  • A site plan showing the property boundaries, ideally 1:500.
  • The Scottish Fire and Rescue Service checklist, built into the application form. You also complete a separate fire risk assessment, though that one stays with you unless it's asked for.
  • An EICR dated within five years, all pages, wherever guests can reach electrical fittings.
  • An annual gas safety certificate from a Gas Safe registered engineer, if there's a gas supply.
  • Evidence of buildings insurance covering the premises.
  • Planning documents, but only if the property sits in a control area. Today that means Ward 20 Badenoch and Strathspey rather than Inverness, and the accepted evidence is a grant of permission, a pending application, a Certificate of Lawful Use, or a Certificate of Lawful Development where the property has been let for over ten years.
  • An owner's declaration consenting to the application, if you're not the owner. The policy is blunt about this one: without it the application is refused.

Four more obligations sit outside the upload list and catch people out. You need a legionella risk assessment, which you can do yourself using the council's template if you're competent to do it. You need a PAT report for every moveable appliance guests can use. You need public liability insurance for the duration of each letting agreement, on top of buildings cover. And you need to check that your mortgage lender permits short-term letting, which is a declaration you sign rather than a document you send, and a false declaration is an offence in itself.

Don't forget the waste side either. A property on non-domestic rates isn't covered by the household bin collection, so it needs a commercial waste contract. The council has noticed the gap too, since its statement of reasons identifies 280 short-term let premises in the proposed Inverness control area that sit on non-domestic rates while still using residential bins.

Inverness Short-Term Rental Taxes

Assuming you get through all that and are able to start letting, there's still tax to deal with, and Inverness has an unusual profile: no tourist tax at all, and the harshest second-home council tax in Scotland. Five lines are worth having in front of you, and because different bodies administer each one, they share no thresholds or deadlines.

ChargeRateCollected by
Visitor levyNone in force, and none scheduledn/a
VAT20%, once taxable turnover passes £90,000You, remitted to HMRC
Council tax on a second home300% in 2026/27, rising to 400% by 2028/29The Highland Council
Non-domestic rates (instead of council tax)Set by the Scottish Assessor's valuationThe Highland Council
Income taxYour marginal rate, as UK property business profitYou, via Self Assessment

One absence in that table matters more than any of the rows. Airbnb's own list of collection areas names no UK jurisdiction at all, so unlike a US host you get no platform quietly doing the remitting for you, and every line above is yours to handle.

Income Tax

Short-term letting income in Inverness is taxed as an ordinary UK property business, at your marginal rate, through Self Assessment. Nothing about the Scottish licence changes that, and the council says nothing about tax at any point in the process. The only structural relief worth knowing is Rent a Room, which exempts the first £7,500 a year of income from letting furnished rooms in your own home, or £3,750 where the income is shared. That fits home sharing neatly and does nothing at all for a secondary let.

Furnished Holiday Lettings (FHL) Tax Regime

Older guides get this one badly wrong, so read it even if you think you know the answer. The furnished holiday lettings regime is gone, because HMRC abolished it for income tax and capital gains tax from 6 April 2025, and for corporation tax from 1 April 2025.

Four things went with it, and each one bites. Full relief on mortgage interest is the first, so your finance costs now attract basic-rate relief like any other property business. Capital allowances on furniture and equipment went too, replaced by replacement of domestic items relief, which covers later spending rather than your initial fit-out. The trading-asset capital gains reliefs went with them, business asset disposal relief and rollover relief among them. And letting profits stopped counting as relevant UK earnings for pension contributions, which quietly caps what you can put away. So if a spreadsheet you built in 2024 still assumes any of that, the returns it shows you are wrong.

Council Tax

Here's the number that decides a lot of Inverness deals. The council's second homes charge is 300% of the standard band from 1 April 2026, and its Medium Term Financial Plan for 2026/27 to 2028/29 takes it to 350% in 2027/28 and 400% in 2028/29. That's four times the bill. Both figures were previously capped at 200%, and the cap came off on 1 April 2026. Highland has 3,369 second homes and 2,466 long-term empty properties, more than any other Scottish local authority, so it had more reason than most to use the new headroom.

The escape route is non-domestic rates, and it has a hard test. A property moves off council tax and onto rates when it's available to let for 140 nights and actually let for 70 nights in the financial year, let commercially for profit, and isn't anyone's sole or main residence. Highland reviews short-term lets at the end of each financial year against that test and writes asking for evidence before moving anything back onto council tax. So make sure you're logging nights let, not just revenue, because 69 let nights in a year with a 300% charge waiting behind it is a genuinely expensive way to miss a target by one. There's an exceptional-circumstances route if you fell short for reasons you can evidence, and a banding appeal if you disagree, but neither is a plan.

Value Added Tax (VAT)

Holiday and short-stay accommodation is standard-rated at 20%, unlike long residential letting, which is exempt. Registration becomes compulsory once your taxable turnover passes £90,000 in any rolling 12 months. One Inverness flat rarely gets near that. Three or four, at city-centre nightly rates across a full season, can, and crossing that line takes a sixth of your gross unless you reprice, which is where portfolio growth stops being linear.

Possible Deductions and Write-Offs

The ordinary property business deductions all apply, so cleaning, laundry, platform commission, insurance, utilities, repairs, professional fees and the licence fee itself come off your profit. The Highland-specific compliance costs count too, meaning the EICR, the gas certificate, the PAT testing, the legionella assessment and any commercial waste contract. Mortgage interest is the exception and gets basic-rate relief only, since the FHL regime went. Where you're home sharing rather than running a separate unit, expenses have to be apportioned between private and letting use, which is fiddlier than it looks on a spreadsheet.

Scotland Wide Short-Term Rental Rules

Most of what you've just read is Highland's own scheme, yet the frame around it is Scottish, and that frame is what makes Scotland different from the rest of the UK. Licensing is national and compulsory, since SSI 2022/32 applies to every local authority, and every licence then carries the same set of mandatory conditions no matter which council issues it.

Two of those conditions have practical teeth. Your licence number has to appear in every listing or advert, alongside the EPC rating where an EPC is required, and the listing has to be consistent with the licence terms, so a licence for four guests can't be advertised as sleeping six. You also have to hold valid buildings insurance for the whole licence period and public liability insurance for the duration of every letting agreement. Councils then bolt their own additional conditions on top, and Highland's include a rule you won't find everywhere: no key box or similar device fixed to public or jointly owned infrastructure without the owner's consent, with evidence produced on request.

Control areas are the second national mechanism, and they're a planning tool rather than a licensing one. Section 26B of the Town and Country Planning (Scotland) Act 1997 lets a planning authority designate all or part of its area, and inside it, converting a dwellinghouse that isn't the host's principal home into a secondary let is deemed a material change of use requiring permission automatically. The 2021 Regulations set the process out. They give at least 28 days for representations, they require Scottish Ministers to approve the designation, and they then leave at least another 28 days between the notice of designation and the date it takes effect. That sequence is why Inverness still has time on the clock.

Visitor levies are the third, and this is where Highland stands apart. The Visitor Levy (Scotland) Act 2024 lets each council charge a percentage of the accommodation portion of a stay, and several have. Highland paused instead, asked for more flexibility, and got it: the Visitor Levy (Amendment) (Scotland) Act 2026 received Royal Assent on 21 May 2026 and lets a council charge a fixed amount per room per night rather than a percentage. On 25 June 2026 the council agreed to keep co-designing a scheme with the tourism industry, with an economic impact assessment on fixed-rate options due in autumn 2026 and a further report to follow before any statutory consultation is launched. Since section 14(3) of the 2024 Act bars a scheme from coming into force until at least 18 months after the council publishes its intention to proceed, no visitor levy can be charged in Inverness before 2028 at the very earliest. So budget nothing for it yet. Compare that with our Aberdeen guide, where a 7% levy is already dated for April 2027, and the gap is worth a couple of seasons.

England, for contrast, has none of this. No licence, no register in force, no control areas, which is why the Newcastle guide reads so differently from this one despite covering a comparable regional city. The Scottish framework is the strictest in the UK, and Highland applies it to more properties than any other authority in the country.

Does Inverness, Scotland Strictly Enforce STR Rules?

Yes, though the enforcement here looks less like raids and more like paperwork with a criminal offence sitting behind it. The licence number in every listing is the mechanism: an unlicensed advert on Airbnb identifies itself, and reports go straight to the council's Environmental Health short term lets team, while suspected unlicensed operators get referred to Police Scotland.

The register shows what that produces. Going through it, across the whole Highland area there are 8,822 granted entries against 26 refusals and 3 revocations, while in the five Inverness wards specifically I found 1,154 granted, 60 pending determination and 2 refused. For scale, Scotland's official statistics put Highland at 8,284 licences in operation at 31 December 2025, more than any other Scottish local authority and a quarter of the 32,317 in the country.

Read those numbers the right way round, though. Refusals are rare because the scheme filters at the front rather than because it's lax, and applicants who can't produce an EICR or whose planning position is unresolved don't get refused so much as they never complete.

Complaints get handled, and they can be charged for. The council can bill an inspection at the officer's hourly rate after a licence-condition breach or a complaint it doesn't consider frivolous, though it has to produce a report within 28 days or refund the fee. Routine visits stay free. Environmental Health logged 65 short-term let complaints across the Inverness wards over three years. That reads modest until you see the split, because 46 of them sit in a category the council defines as unlicensed lets, over-occupancy, operating in breach of conditions, parking and leaks, against 10 for bins and 9 for noise. So the complaints are mostly about compliance, not parties.

The sharper enforcement story is planning. In Ward 20 Badenoch and Strathspey, the control area that's been running since March 2024, 330 short-term let planning applications have been received since January 2022 and 13% were refused, according to the council's consultation information sheet. A one-in-eight refusal rate isn't a ban, and the council keeps saying so. It's also not nothing when the licensing regime beside it refuses fewer than one application in three hundred. The council's April 2026 review of that area concluded the designation slowed the growth of secondary lets, pushed some owners out and deterred new entrants, which is what the Inverness proposal is built on.

How to Start a Short-Term Rental Business in Inverness

Assuming your property still looks viable after all of that, work the list below in order, because the first three steps cost you nothing and can tell you to stop before the expensive ones start. The sequence saves real money.

  1. Settle which licence type you need, since it drives the fee, the conditions and the planning treatment. Home sharing in the house you live in is the lightest path. Secondary letting is the one under review.
  2. Submit a short-term let development enquiry to the planning service before anything else. It's free, 89 were submitted during the consultation alone, and it gets you the planning service's view on whether your property is already a material change of use. Do check this even if no control area exists yet, because flats and five-bedroom properties trigger a planning consultation anywhere in Highland.
  3. Check your mortgage and your title. Lender consent is a declaration you'll be signing, and a flat in a tenement may have title conditions or a factor's rules that bite before the council does.
  4. Get the certificates in hand. EICR within five years, annual gas safety certificate, PAT report, legionella risk assessment, fire risk assessment, buildings insurance and public liability cover. These have lead times, and the application asks for most of them at upload.
  5. Have the plans drawn. Floor plans to 1:50 with escape routes, detector positions and maximum occupancy per room, plus a site plan at 1:500. This is the item that most often sends an application back.
  6. Apply online and pay. £320 to £610 depending on capacity and type, non-refundable, and remember the fee is identical at renewal in three years.
  7. Display the site notice for 21 days and certify compliance afterwards. Talk to the neighbours first, since a single named objection sends you to a committee hearing.
  8. Put your licence number in every listing the moment it's granted, with the EPC rating where one is required, and keep the advert consistent with the licence, including the guest cap.
  9. Sort waste and rates. If you're heading for non-domestic rates, arrange a commercial waste contract and keep a record of nights let, because the 70-night test is checked at the end of every financial year.
  10. Diarise two dates. Your licence expiry, which you renew before rather than after, and the Economy and Infrastructure Committee's next look at the control area proposal.

While starting an STR business in Inverness requires careful planning and adherence to regulations, the potential for profit is strong. By providing an exceptional guest experience and optimizing your operations, you can build a successful and rewarding venture in this charming Scottish city. Just be sure to stay up-to-date on any regulatory changes and prioritize compliance to avoid any legal issues down the road.

That last diary entry is the one people skip, and in Inverness it's the expensive one. The rules that governed this city in 2024 have already moved twice: the second-home council tax cap came off in April 2026, and the control area went from an idea at an area committee in January to a formal recommendation in August. Neither was announced to hosts individually, and both were decided in committee papers published on the council's website a week beforehand.

So set yourself a reminder to check three pages a couple of times a year: the council's short term lets hub, its control areas guidance, and the agenda for the Economy and Infrastructure Committee. That's twenty minutes a year against a decision that determines whether your next purchase is a licensable business or a planning application with a one-in-eight chance of refusal.

Who to Contact in Inverness about Short-Term Rental Regulations and Zoning?

Whichever of those pages raises a question, four teams handle almost everything between them, and knowing which one owns your problem saves an afternoon. The council's phone lines run Monday to Friday, 9am to 5pm, with planning closing an hour earlier.

Licensing, applications and renewals go to the short term lets team, which sits within Regulatory Services.

  • Email: [email protected]
  • Phone: 01349 886609 (the general Licences line)
  • Inverness area office: The Highland Council, Town House, Inverness, IV1 1JJ
  • Apply: through the council's online short-term let application service

Planning, control areas and development enquiries go to the planning service, and this is the one to call first if you own a flat or a larger property.

  • Email: [email protected]
  • Phone: 01349 886608, Monday to Friday, closing at 4pm
  • Free development enquiry: submitted through the council's short-term let development enquiry form, which returns a view on whether your use is a material change

Then it's Environmental Health for complaints about a licensed property, including your own if a neighbour ever reports it.

  • Email: [email protected]
  • Phone: 01349 886606
  • Complaints about a guest's stay or a contractual dispute sit outside the scheme, so the council won't take those.

Finally, council tax, second-home charges and the move between council tax and rates all belong to the Operations team.

  • Email: [email protected]
  • Phone: 0800 393 811
  • Post: Operations Team, PO Box 5650, Inverness, IV3 5YX

For anything that needs a counter rather than a phone, the Inverness Service Point, Town House, Castle Street, Inverness, IV1 1JJ is the walk-in office for the city, and it's where the control area papers sat for inspection.

What Do Airbnb Hosts in Inverness on Reddit and Bigger Pockets Think about Local Regulations?

Operator sentiment here is unusually well documented, because the council published it. What follows is my read of the themes running through public discourse and the council's own consultation record rather than any kind of survey, so do weigh it accordingly.

  • Operators are outnumbered and they know it. Of 202 responses to the Inverness City consultation, 50 came from short-term let operators, split fairly evenly between 27 who live in the proposed area and 23 who don't. Residents who don't operate a let made up 139, so operators were outnumbered nearly three to one. The council's report notes that a large share of objections came from outside the proposed boundary, while adding that this "does not diminish the legitimacy of any of these views".
  • The argument is about evidence, not principle. The dominant objection theme the council recorded is that the evidence linking short-term lets to housing pressure is insufficient or disputed. The Association of Scotland's Self-Caterers made the same case publicly when the consultation opened, its chief executive arguing that there had been "no comprehensive impact assessment, no defined success metrics, and no formal review of the existing control area".
  • Retrospectivity satisfies neither side. Operators want existing lets grandfathered, which they already are, while supporters complain that leaving current concentrations untouched makes the whole thing a partial fix. The council concedes the second point and proceeds anyway, since its case is about managing future change rather than reversing past change.
  • The tourism industry isn't one voice. The council's report notes that hotel and serviced accommodation operators supported the proposal, on the argument that it keeps the accommodation market balanced and protects year-round employment. Do keep that in mind before assuming "the sector" opposes this.
  • Nobody argues the licence itself is unenforced. That debate ended when listings started carrying licence numbers. What's argued about now is whether the planning layer on top is proportionate, and that's a different question.

Take the last two points together and the practical conclusion is straightforward. Compliance in Inverness is answerable in an afternoon: read the fee bands, submit a free development enquiry, count your guest capacity. The harder question is whether a flat still clears its costs once you've added a licence every three years, a commercial waste contract, and either non-domestic rates or a council tax bill heading for 400%. That's a numbers question, and the UK short-term rental market data is where to start answering it. Work out what the property clears first, then decide whether the paperwork is worth beginning.

Frequently Asked Questions

Do you need a licence to run an Airbnb in Inverness in 2026?

Yes. Every short-term let in Scotland has required a licence since 1 October 2022 under the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022, and The Highland Council issues them for Inverness. Operating without one is a criminal offence carrying a fine of up to £2,500, and the court can also revoke the licence and disqualify the holder for up to five years. Highland grants no temporary exemptions, so a temporary licence is the only lawful bridge.

How much does an Inverness short-term let licence cost?

The fee turns on how many guests you sleep and which licence you hold, and a renewal costs exactly what the first application did. Home sharing or home letting starts at £320 for one or two guests and reaches £530 at ten or more, while secondary letting spans £400 to £610 across the same bands. Children under two don't count towards capacity. A temporary licence costs half the full fee, a variation or transfer costs £120, and a duplicate licence £20. Nothing is refunded if the application is refused.

Does Inverness have a short-term let control area?

Not yet. The Highland Council's only designated control area is Ward 20 Badenoch and Strathspey, in force since 4 March 2024. A City of Inverness control area covering Wards 13 to 16 and urban Ward 19 was consulted on from 12 May to 23 June 2026, and on 17 August 2026 the City of Inverness Area Committee agreed to recommend that it be progressed. The Economy and Infrastructure Committee decides next, and any designation then needs Scottish Ministers' approval.

Would a control area stop an existing Inverness Airbnb from operating?

No. A control area is not a ban and it is not retrospective. It changes the planning requirement only for changes of use that happen after designation takes effect, so a property already let short-term keeps its existing planning position. What changes is that converting a dwelling that isn't your principal home into a secondary let would always need planning permission. Renting rooms in a home you live in, B&Bs and purpose-built holiday accommodation are unaffected.

How much council tax does a second home pay in Inverness?

The Highland Council charges 300% of the standard band from 1 April 2026, rising to 350% in 2027/28 and 400% in 2028/29, after the previous 200% cap was removed. A property available to let for 140 nights and actually let for 70 nights in the financial year moves onto non-domestic rates instead, which is the route most licensed short-term lets take. The council reviews that test at the end of each financial year and asks for evidence before moving a property back onto council tax.

Last verified: July 2026. Every ordinance, tax rate, state law, and contact detail in this guide links to or comes from its official source.

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Disclaimer: This article is for informational purposes only and not legal advice. Regulations could have changed since this article was published. Check local zoning authorities and consult a legal professional before making any decisions.

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