Airbnb rules and second home council tax in Birmingham, Liverpool, Sheffield, Newcastle, Reading, Slough and Chester

Quick answer: all seven councils on this page charge a 100% second homes premium, so a furnished short let that pays council tax pays double. None has a short-let licence. Liverpool is the only one with a draft planning policy on short lets. GOV.UK says a home that is available for 140 nights and let for 70 nights a year pays business rates instead.

Figures come from each council's own website, checked in October 2026, and national rules from GOV.UK and legislation.gov.uk. Guestwise is a short-let management company, not a law firm, and this page is not legal or tax advice.

How do the seven councils compare?

On a phone, swipe the table sideways to see every column. Band D is the 2026/27 figure as each council publishes it, before the second homes premium.

Which rules apply in all seven cities?

• Planning: GOV.UK says your local planning authority decides whether you need planning permission to let a home for short stays (GOV.UK).
• Registration: GOV.UK says a national registration scheme for short lets in England is not yet in force and is expected to begin in March 2027 (GOV.UK).
• Council tax or business rates: a self-catering property in England pays business rates if it was available to let for at least 140 nights and actually let for at least 70 nights in the last 12 months, with lets of 28 nights or less, and it is planned to be available for at least 140 nights in the next 12 months (GOV.UK). Otherwise it pays council tax.
• Second homes premium: since 1 April 2025 councils in England can charge up to 100% extra on second homes. GOV.UK lists exceptions, including homes marketed for sale or let for up to 12 months (GOV.UK).
• Licensing: holiday lets are exempt from selective licensing (the 2006 Exemptions Order).
• Waste: waste from self-catering accommodation is classed as commercial waste (the Controlled Waste Regulations 2012).

Leases, mortgages and insurance apply everywhere too. Our guides cover leasehold flats, mortgage lender consent and short-let insurance.

What are the short-let rules in Birmingham?

Birmingham City Council charges a 100% second homes premium (Birmingham City Council). Its council tax bands page still showed 2025/26 figures when we checked in October 2026. The council's 2026/27 booklet lists the new bands (Birmingham City Council).

Birmingham's Clean Air Zone charges non-compliant cars, vans and taxis £8 a day (Brum Breathes). A citywide Smoke Control Order has applied since 23 March 2026: wood burners may only be used with authorised fuel or a DEFRA-exempt appliance, with fines of up to £300 (Brum Breathes). Selective licensing covers 25 of the city's 69 wards (Birmingham City Council).

What are the short-let rules in Liverpool?

Liverpool City Council charges twice the normal council tax on second homes, and its 2026/27 Band D total is £2,673.59 (Liverpool City Council, second homes).

Liverpool is the only council of the seven with a planning policy written for short lets. Its 2025 draft Local Plan included draft policy TC7 on short-term let accommodation, covering clustering, loss of family homes, noise and waste (Liverpool City Council draft policy TC7). The council consulted on the submission version of the plan from 10 August to 30 September 2026. A £2 a night visitor charge from 1 June 2025 applies to hotels and serviced accommodation with a rateable value of £45,000 or more (Liverpool City Council).

What are the short-let rules in Sheffield?

Sheffield City Council charges an additional 100% on second homes from 1 April 2025, and its 2026/27 Band D for areas without a parish council is £2,505.32 (Sheffield City Council, Band D).

Sheffield's Clean Air Zone does not charge private cars. Non-compliant vans, taxis and private hire vehicles pay £10 a day, and some campervans can be charged (Sheffield City Council), which matters for cleaners' and maintenance vans rather than guests.

What are the short-let rules in Newcastle?

Newcastle City Council charges a 100% second homes premium from 1 April 2025, and its 2026/27 Band D for areas without a parish council is £2,540.66 (Newcastle City Council, Band D).

The Newcastle and Gateshead Clean Air Zone does not charge private cars. Non-compliant vans, taxis and private hire vehicles pay £12.50 a day (Gateshead Council). Selective licensing applies in named areas, including Byker Old Town and Greater High Cross from 1 October 2026 (Newcastle City Council).

What are the short-let rules in Reading?

Reading Borough Council approved a 100% second homes premium from 1 April 2025 (Reading Borough Council). Its 2026/27 Band D, including police and fire, is £2,612.77 (Reading Borough Council).

Additional HMO licensing has covered the whole borough since 1 March 2026 (Reading Borough Council). The council publishes road closures and a hotline for Reading Festival over the August bank holiday (Reading Borough Council).

What are the short-let rules in Slough?

Slough Borough Council's 2025/26 council tax booklet sets a 100% premium on furnished homes that are nobody's main residence, from 1 April 2025 (Slough Borough Council). Its 2026/27 Band D, excluding parish precepts, is £2,408.64 (Slough Borough Council).

Slough consulted on borough-wide additional and selective licensing until 23 September 2026, and its Cabinet will decide after the consultation (Slough Borough Council). Holiday lets are exempt from selective licensing, but a home let on a tenancy would not be (the 2006 Exemptions Order).

What are the short-let rules in Chester?

Cheshire West and Chester Council charges a 100% premium on second homes, and gives holiday homes as an example (Cheshire West and Chester Council). Its 2026/27 Band D, excluding parish and town precepts, is £2,472.32 (Cheshire West and Chester Council).

The council counts around 2,500 listed buildings in the borough. Work such as fire doors or alarm cabling in a listed building may need listed building consent (Cheshire West and Chester Council). Chester's Garden Quarter Article 4 direction applies to small HMOs, not short lets (Cheshire West and Chester Council).

This is general information, not legal or tax advice. It summarises what the linked official sources say on the date shown above. Check with the council before you act.