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For advice and guidance on furnished holiday let mortgages please go to www.holidayletmortgages.co.uk

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If you let out a furnished holiday home in the UK, your rental income may be treated differently for tax purposes from other rental income. However, your furnished holiday let property must keep to some rules known as 'qualifying tests'.
 

Rules for holiday lettings (furnished holiday let)

To make sure your property counts as a furnished holiday letting, it must be:

  • in the UK
  • furnished
  • available for holiday letting to the public for at least 140 days a year
  • actually let as a holiday let for at least 70 days a year (and these must be commercial lets not at cheap rates to friends and family)

The holiday lets must be (both):

  • short term lets of not more than 31 days
  • the only lets for at least 210 days (211 days in a leap year)
You can't let the property as a holiday let to the same person for more than 31 days in the year.

However, if you meet all the qualifying tests for 210 (or 211) days there are no restrictions on longer lets in the remaining 155 days But these longer lets do not count as holiday lets.

 
 

 

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