Holiday let rules in Norfolk
From the North Norfolk coast to the Broads, here's what applies to Norfolk holiday lets now.
Checked against official sources on 26 Sept 2026. This is general information, not legal advice.
What's specific to Norfolk
Second homes premium
North Norfolk District Council charges a 100% second homes premium from 1 April 2025. Its guidance is clear that holiday lets on the business rates list aren't charged the premium, while lets that don't qualify for business rates are.
Keep evidence for business rates
Because the premium makes council tax expensive, staying on business rates matters. Keep records showing the property was available for 140 nights and actually let for 70. HostSorted counts your let nights from your booking calendars.
Fire safety: Norfolk Fire and Rescue Service
Norfolk Fire and Rescue Service names holiday lets among the premises that need a fire risk assessment.
Read the guideNorfolk Fire and Rescue: fire risk assessments
What applies across England
The national short-term let register
A national register for short-term lets in England is on the way. It isn't in force yet; the government said in September 2026 it will be fully operational by March 2027. Hosts are expected to register each property and show a registration number on their listings. Fees and the exact details haven't been published.
Business rates or council tax: the 140/70 rule
Your holiday let is assessed for business rates instead of council tax only if it was available to let for at least 140 nights in the last 12 months, was actually let for at least 70 of them, and will be available for 140 nights in the next 12 months. The Valuation Office Agency decides, not the council.
Read the guideGOV.UK: business rates for self-catering properties
Furnished holiday lettings tax rules have gone
The special furnished holiday lettings (FHL) tax regime ended in April 2025. Holiday let income is now taxed like other property income, so mortgage interest relief is restricted to the basic rate and FHL capital gains reliefs no longer apply. Speak to your accountant about what this means for you.
Fire safety applies to every holiday let
Paying guest accommodation falls under the Regulatory Reform (Fire Safety) Order 2005. Every host needs a written fire risk assessment, suitable alarms and clear escape routes, and must give guests fire safety information. Fire services can and do prosecute.
Read the guideGOV.UK: making small paying guest accommodation safe from fire
Keep your Norfolk holiday let compliant, automatically
HostSorted builds the exact checklist for your property, reads your certificates, counts your booked nights and emails you before anything is due. Free for one property.
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