Furnished holiday lettings
A former tax regime for short-term holiday lets, now abolished.
2 min read · Updated 2 August 2026
Overview
Furnished holiday lettings previously enjoyed favourable tax treatment including full mortgage interest deduction and capital allowances. That regime has been abolished, and holiday lets are now taxed broadly the same as other property businesses.
Legal requirements
- Short-term lets may also need planning permission or registration depending on the area.
Practical guidance
- Take advice before switching a short-let property to a long assured tenancy — the tax position differs.
This wiki entry is general information for UK landlords and letting agents, not legal advice. Rules differ across England, Wales, Scotland and Northern Ireland — check your local requirements or take advice before acting.