Global Regulatory Notes (21)

IRELAND

Hosts letting for up to 21 consecutive nights must sign up to a national register from December 1 under the Short-Term Letting and Tourism Bill published on October 23 which is expected in the Dáil on November 3 and sets a fixed payment of up to €500 or a court fine of up to €5,000 for advertising without a registration number.

Government publishes Short Term Letting and Tourism Bill

DETE

Planning permission for lets would be restricted in 25 areas with more than 20,000 people including Dublin, Cork and Limerick while smaller areas get two years to apply and rule-breaking platforms face fines of up to 2% of turnover.

ITALY

Short-term rentals keep their 21% flat-rate tax on a first property and 26% on a second home under Italy's draft Budget Law while new agreed long-term rents would drop to 5%, and to 1% for tenants under 35 from January 1, 2027.

That opens a gap of up to 25 points between the two models as existing rent-controlled contracts move to 10%. From a third property onward, short-term letting is still presumed a business needing VAT registration while technical details are to be confirmed since the bill has not yet been tabled in Parliament.

UNITED KINGDOM

Tax on property rental income will rise to 24% from April 1, 2027 after Chancellor John Healey's Budget on October 28 added two points to an increase already set at 22% while a new fiscal devolution roadmap gives strategic authorities powers to charge an Overnight Visitor Levy.

Industry group UKinbound called for at least an 18-month implementation period once levy details are final, warning that any authority considering a levy should first complete an economic impact assessment. The Budget also raised the small business rate relief threshold for hospitality from £12,000 to £18,000.

ALBANIA

A proposed rise in value-added tax on accommodation from 6% to 10% drew a warning from the Albanian Tourism Association which said the government drafted the measure without consulting the sector or completing an impact assessment.

Daily rental apartments make up 78% of the country's accommodation capacity against 22% for hotels, the association said as it urged officials to suspend the increase and tackle informality instead. The group credited the lower rate for growth from 6 million to 12.6 million visitors.

MALAYSIA

Only registered premises that fully meet local authority licensing conditions would be allowed to operate as short-term rentals nationwide under uniform planning guidelines the federal government is drafting, Deputy Housing and Local Government Minister Aiman Athirah Sabu told Parliament on October 26.

#BuletinBernama: Kerajaan berhasrat menetapkan hanya premis berdaftar dan melengkapi syarat pelesenan pihak berkuasa tempatan di...

#BuletinBernama: Kerajaan berhasrat menetapkan hanya premis berdaftar dan melengkapi syarat pelesenan pihak berkuasa tempatan dibenarkan beroperasi secara sah bagi aktiviti penginapan jangka pendek (S

Newswav

The guidelines are in final review with the tourism ministry before going to Cabinet and the National Council for Local Government for adoption by states. Platforms would have to delist unlicensed or noncompliant units while a proposed 180-night annual cap remains undecided.

MALTA

Guests at short lets will pay a €10 nightly eco-contribution capped at €80 from January 1, 2027 under Budget 2027 measures announced by Finance Minister Clyde Caruana, up from €1.50 per person per night, while hotels move to €8 with a €64 cap.

The increase is expected to raise €182 million a year ring-fenced for tourism and applies to all guests at licensed accommodation including residents booking stays as the Gozo Tourism Association warned of a heavier impact on Gozo where short lets make up about 72% of tourist beds.

GLASGOW, SCOTLAND

Green councillor Martha Wardrop called for a short-term let control zone at the October 29 full council meeting which would require planning permission to turn homes into holiday lets as she estimated about 3,000 unlicensed lets are listed on Airbnb in the city.

SNP councillor Christina Cannon said she would take the proposal on board but noted the council has no power to investigate or enforce against unlicensed lets since operating without a licence is a criminal offence handled by Police Scotland.

CAPE TOWN, SOUTH AFRICA

Homes listed for short stays on more than 50% of their annual room nights would pay commercial rather than residential property rates under the city's proposed short-term letting by-law which drew 1,467 public submissions before consultation closed on October 5.

The city aims to start moving identified properties to commercial rates from July 1, 2027 while booking platforms would share availability and occupancy data and each property would get a unique registration number. Finance committee member Siseko Mbandezi said the by-law may be amended after submissions are assessed with a council vote date to be confirmed.

EUROPEAN UNION

EU member states may require prior authorization for short-term accommodation to protect housing and the urban environment, the Court of Justice of the European Union ruled on October 22 in case C-813/24, particularly where a structural housing shortage exists.

Authorities must still weigh the geographic scope and housing impact of rentals and apply clear, objective criteria published in advance in line with short-term rental data Regulation 2024/1028. The Brussels Court of Appeal referred the case after a property company was refused permission to operate tourist accommodation in Brussels.

SRI LANKA

Mandatory registration with the Sri Lanka Tourism Development Authority for all tourist hotels and accommodation providers was discussed by President Anura Kumara Dissanayake and tourism industry groups on October 28 as part of a push to formalize the sector.

Officials also discussed new laws for businesses run by foreign nationals in breach of legal procedures while the timeline for both measures is to be confirmed. The talks centered on reaching $10 billion in tourism revenue and five million visitors by 2030 along with 50 international airlines serving the country.

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Global Regulatory Notes (20)

Cities address STRs. Western Australia weighs strata vote; Spain adds 10% VAT; Norway sets 3% charge; Finland drafts tax; Canary Islands, Spain rejects bill; Bowen Island, BC adopts 3% tax; Budapest, Hungary backs ban; Barcelona, Spain advances surcharge; Oro-Medonte, ON; Ibiza, Spain. READ MORE.

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Cities address STRs. Vietnam fines rentals; Romania drafts registry; Oro-Medonte, ON extends deadline; Whitehorse, YT delays licensing; East Kootenay, BC weighs density; Wales pauses levy; Bali, Indonesia logs 5,000 permits; Greece audits hosts; Prague, Czech Republic; Ghaziabad, India. READ MORE.

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Global STR rules shift. Abu Dhabi revises licensing; Caledon, ON limits to owner-occupied; Lanzarote, Spain starts inspections; England grants mayors levy powers; Perth, ON studies tax; Shinjuku, Japan to close 2,000 rentals; New Zealand splits levy; Greece audits hosts; EU; UK. READ MORE.

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