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.
The definition of 'qualifying holiday accommodation', for the purpose of the furnished holiday lettings (FHLs) rules, is designed to ensure that only accommodation that is available for short-term lets qualifies. It considers the availability of the accommodation over a 12-month period ('the relevant period').
Usually, the relevant period is the
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