For updates affecting this Division please see Part B0 Updates
Furnished holiday lettings—overview
B6.401 Introduction to furnished holiday lettings
The furnished holiday letting rules detailed in the following commentary are abolished by Finance Act 2025, s 25, Sch 5 from 6 April 2025 for income tax and capital gains tax purposes and from 1 April 2025 for corporation tax. Details of the transitional provisions on the abolition are set out in B6.406. The following commentary has been retained for reference in relation to periods before the abolition.
Special rules apply for the commercial letting of furnished holiday lettings (FHLs) both in the
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