UK SIC 2007 · 55900
Other accommodation
Other accommodation is UK SIC code 55900, part of division 55 (Accommodation) in the SIC 2007 classification. As of the July 2026 Companies House register, 13,453 active UK companies list 55900 among their SIC codes, and 11,456 list it as their first code. That makes it the third most used code in its division.
As of the July 2026 Companies House register, 13,453 active UK companies list 55900 among their SIC codes (11,456 as their first code).
Companies House data refreshed daily. Page reviewed July 2026.
Division 55: Accommodation
Division 55 is where places to stay register. Hotels, guest houses and B&Bs share 55100, while the holiday-let wave shows up under 55209, the code of choice for serviced holiday cottages, apartments and hostels, and under the broader 55900 for other short-stay accommodation. Caravan and camping businesses take 55300. The dividing line that trips people up is tenure: short-stay furnished accommodation for visitors belongs here, whereas letting residential property on ordinary tenancies belongs in division 68, so a landlord and a holiday-let operator register quite differently despite owning similar buildings.
Accommodation businesses buy constantly, which draws a wide prospecting crowd: channel managers and booking software vendors, linen and laundry services, housekeeping and cleaning contractors, utility and insurance brokers, and marketing agencies selling direct-booking websites. Accountants target holiday-let companies around furnished holiday letting rules and VAT thresholds. New incorporations frequently mark a property purchase or a switch from personal to company ownership, both moments when advice is being sought, and an accommodation code with no website flagged is a strong opening for anyone selling booking engines or photography.
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Where SIC 55900 clusters in the UK
About SIC 55900
How many UK companies use SIC code 55900?
13,453 active UK companies include 55900 (Other accommodation) among their up-to-four registered SIC codes, of which 11,456 list it first. Figures are from the July 2026 Companies House register snapshot, counting active companies only.
Should a holiday let company register under 55209 or a property code in division 68?
If you provide short-stay furnished accommodation to guests, 55209 is the right home; it covers holiday cottages, serviced apartments and similar. Letting property to tenants on standard residential tenancies is 68209 instead. Companies doing both can register both codes, since Companies House permits up to four and never vets the selection.
Which code fits a guest house or B&B?
55100, hotels and similar accommodation, covers hotels of every size along with guest houses and bed and breakfasts. There is no separate small-operator code, so a two-room B&B and a city hotel sit side by side. You choose the code at incorporation or amend it on a later confirmation statement, without any approval step.
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