Skip to main content What was a furnished holiday let?
The furnished holiday let (FHL) tax regime was an historic rule giving tax advantages to landlords who offered short-term holiday lets. It was abolished in April 2025.
To qualify as a furnished holiday let, the property must have fulfilled certain conditions.
- It had to be available to let for at least 210 days per year.
- It had to 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 exceeded 31 days in a row must not have been more than 155 per year.
- Sufficient furniture had to be provided for normal occupation, and visitors must have been entitled to use the furniture.
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Disclaimer:The content included in this glossary is based on our understanding of tax law at the time of publication. It may be subject to change and may not be applicable to your circumstances, so should not be relied upon. You are responsible for complying with tax law and should seek independent advice if you require further information about the content included in this glossary. If you don't have an accountant, take a look at our directory to find a FreeAgent Practice Partner based in your local area.