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What accommodation can qualify as furnished holiday lettings?

To qualify as a furnished holiday letting the accommodation must meet all four of the following conditions :-

  • Must be furnished.
  • Must be available for letting to the public for at least 210 days for 2012/13 onwards, previously 140 days.
  • Must actually be let for at least  105 days for 2012/13 onwards, previously 70 days
  • Must not be let for periods of longer-term occupation for more than 155 days during the year.

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