Holiday let rules in Somerset and Exmoor
From Exmoor and the Quantocks to Glastonbury and the coast, here is what applies to Somerset holiday lets: the second homes premium, Exmoor's principal residence policy and what Devon & Somerset Fire and Rescue Service expects.
Checked against official sources on 28 Sept 2026. This is general information, not legal advice.
What's specific to Somerset
Second homes premium
Somerset Council charges a 100% premium on second homes from 1 April 2025, doubling the council tax on furnished homes that are no one's main residence. The usual exceptions apply, including homes with planning conditions that prevent year-round occupation. Bath and North East Somerset and North Somerset are separate councils with their own decisions.
Exmoor: principal residence only for new homes
Inside Exmoor National Park, the Local Plan's policy HC-S4 attaches a principal residence condition to any new market housing, so it cannot be used as a second or holiday home. Holiday accommodation has its own policies (RT-D1 to RT-D11). The plan dates from 2017 and a review is due for adoption around the end of 2028.
Fire safety: Devon & Somerset Fire and Rescue Service
DSFRS has a page for self-catering holiday lets. It says you must carry out a suitable and sufficient fire risk assessment and act on it, test domestic alarms monthly, and have an emergency plan that does not rely on the fire service to evacuate guests. In July 2026 a guest house near Shepton Mallet was fined £26,000 plus costs for having no fire risk assessment, a faulty alarm system and defective fire doors.
Glastonbury and festival lets
Letting your home for a festival or event is still a paying-guest let: the fire safety, guest register and tax rules apply from the first night. If you only let for a few weeks a year, the £1,000 property allowance or Rent a Room relief may cover the income, and the property stays on council tax rather than business rates.
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 Somerset holiday let compliant, automatically
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