What is a furnished holiday let?

Definition of furnished holiday let

A furnished holiday let (FHL) is a property that is furnished and commercially let in either the UK or European Economic Area (EEA).

To qualify as a furnished holiday let, the property must fulfil certain conditions:

  • It must be available to let for at least 210 days per year.
  • It must be let on a commercial basis - in other words, with a view to making a profit - for at least 105 days per year (government restrictions, such as public health lockdowns, permitting).
  • The total number of days from individual lettings that exceed 31 days in a row must not be more than 155 per year.
  • Sufficient furniture must be provided for normal occupation, and visitors must be entitled to use the furniture.

You can learn more about furnished holiday lettings on HMRC’s website.

Business tips and news

If you check this box we'll include information and updates about Making Tax Digital along with your general business tips and news.

We’ll never share your details with third parties for their marketing purposes. For details on how we use customer information, see our General Privacy Notice. You can opt out of marketing emails any time by clicking on the unsubscribe link in the footer of any email.

Are you an accountant or bookkeeper?

Find out more about FreeAgent for your practice.