May 18, 2012
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Browsing all articles tagged with Tax Rules

Government consults on furnished holiday lettings tax rules

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The Government has just published a consultation paper on proposals to change the tax rules for furnished holiday lets so they meet EU legal requirements in a fiscally responsible way.

The proposed changes to the special tax rules for furnished holiday lettings include;

  • increasing the number of days for which a property must be available to let from 140 to 210 days each year;
  • increasing the number of days for which a property is actually let to the public from 70 days to 105 days during a year;
  • the proposals also restrict the use of loss relief from furnished holiday lettings so it can only be set against certain income from the same business.

The consultation will run from 27 July to 22 October.

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