question about rules and regs for a second home/ buy to holiday-let

Thanks for any help you can maybe give me. I bought a house in Wallis and want to use it for a holiday home and therefore not rent it out all year like a 'buy to let'. But I do want to rent it out when I'm not there to holidayers via AirBnB etc.

Are there things to know about? Are there restrictions and/or tax implications, as far as anyone knows, if I rent it out to short term holidaymakers one after the other, and not to someone who lives there permanently.

THANKS