Holiday Letting What qualifies as
a holiday let for
tax purposes?

For a property to qualify as a holiday let for capital allowances tax purposes it would need to meet a number of criteria, as set out below. You can also find out more about this in our article ‘Would my holiday let qualify for capital allowances’.

Who can claim?

Holiday Let Owners

Property predominantly used for holiday letting*. Applies to individuals and companies.

UK Tax Payers

Paying tax in the UK on holiday let profits – or expecting to pay tax in the future.

Investment of £100k

Invested over £100k either purchasing, building, converting or refurbishing a holiday let property.

To qualify as a FHL a property must be:

A property must also meet the following occupation conditions:

Want to know more?

Take a look at our info page for
Holiday Let owners

Ready to make a claim?
Let's start with a chat.
We’d love to hear from you
and learn about your business.