| Registering the let | Nothing to register yet: GOV.UK, in guidance updated on 2 October 2026, now expects England's compulsory scheme to start in March 2027. | Each unit needs a one-year Rental Certificate from the town's Board of Health, at US$750 per unit. The operator also registers with the Massachusetts Department of Revenue and posts the certificate inside the property. |
| Licensing and inspection | Brighton and Hove has no licensing scheme for holiday lets. In June 2025 its Cabinet agreed to lobby government for one, with conditions on safety, waste, business rates, parking and insurance. | Inspections have been required under the Massachusetts State Building Code since 1 July 2025: once every five years for a primary residence and every year for any other rental. Corrections to the town's rental regulation took effect on 30 April 2026. |
| Limits on nights and guests | No cap on nights in Brighton (London's 90-night rule applies only in London). Whether you need planning permission depends, the council says, on how much the use of the property changes. | No cap on nights either. Board of Health staff set each property's maximum occupancy from the application and town records, and a breach can cost US$300 per violation, with each day counted separately. |
| Tax on the stay | No visitor levy in England. Government plans announced on 10 September 2026 would let Foundation Strategic Authority leaders and mayors choose one, charged as a share of the room price, though only after a new act of Parliament. VAT registration starts above £90,000 of taxable turnover. | A Provincetown stay carries the 5.7% state room occupancy excise, 6% local tax and 2.75% for the Cape Cod and Islands Water Protection Fund, 14.45% in all; professionally managed units add a 3% community impact fee (since 1 January 2023), for 17.45%. Most platforms collect it at booking. |
| Income tax on the rent | Since the Furnished Holiday Lettings rules were abolished on 6 April 2025, a Brighton let's profit is plain property income, and mortgage interest gets relief at the basic rate and no higher. Ask an accountant how it applies to you. | Most owners file the rent and expenses on Schedule E with their federal return. Letting a home you also use yourself for no more than 14 days a year is the exception: that income isn't reported at all. Ask an accountant. |
| Property tax | Council tax, with a 100% premium on second homes and furnished lets since 1 April 2025: £5,158.88 for Band D in 2026/27 instead of £2,579.44. Pass the 140-night and 70-night test and the flat moves to business rates instead. | Town property tax of US$6.16 per US$1,000 of value in fiscal 2027. Residents get a residential exemption worth US$430,830 of value, which second-home owners only get by letting year-round to a qualifying renter: on a US$1,000,000 house it is US$3,506.09 against US$6,160.00. |
| Safety paperwork | Owners assess fire risk as the Regulatory Reform (Fire Safety) Order 2005 requires, using the government's paying-guest fire guide, book a gas safety check every year and keep the electrics safe. | The town inspection, working smoke and carbon monoxide alarms, and a 5 lb ABC rechargeable fire extinguisher in each unit. Owners must also hold liability insurance under the state's 2018 short-term rental law, through an insurer or a platform. |
| Showing the price | The CMA can now fine up to 10% of global turnover for drip pricing (fees revealed only after the first price), outlawed for Brighton flats as for every UK business by the Digital Markets, Competition and Consumers Act 2024 from 6 April 2025. | Provincetown listings have fallen under the FTC's Rule on Unfair or Deceptive Fees since 12 May 2025: the all-in price, mandatory fees included, has to be the most prominent figure, while taxes may sit outside it if shown before payment. |
| The market in numbers | AirROI, October 2025 to September 2026: 1,490 active listings, £175 a night, 41% occupancy and £20,263 a year on average. July is the best month and January the weakest. | AirROI, same period: 733 active listings, US$463 a night, 42% occupancy and US$50,933 a year on average. August is the best month and February the weakest. |
| Stays and booking window | An average stay of 4.4 nights, booked 68 days ahead. 73% of listings are entire homes, and half of all listings are flats. | An average stay of 5.3 nights, booked 84 days ahead. 85% of listings are entire homes. |
| The calendar | The marathon weekend in April (3 and 4 April in 2027), Brighton Festival in May (1 to 23 May in 2027), the Fringe into June, Pride in early August and the Veteran Car Run in early November. | August, AirROI's peak month, holds Carnival week: 14 to 21 August in 2027, with the parade on Thursday 19 August. |