Airbnb sent an email yesterday (see below). I don't think you can host at present.
Hi Mike And Jane,
We want to update you about the latest UK Government advice related to the Coronavirus (COVID-19) pandemic.
On 23 March, the UK Government directed that people must stay at home apart from essential travel or they may face penalties. This came into effect immediately and includes all non-essential travel within the UK. The UK Government has also issued further guidance to businesses and premises to close, which covers accommodation businesses.
This step follows the advice issued by the UK Government on 17 March, advising against all non-essential overseas travel, for an initial period of 30 days. For the latest travel advice from the UK Government, visit their website. Please read this guidance and consider how it applies to your personal circumstances.
Let's do our part to keep everyone safe.
The Airbnb Team