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.