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The favourable tax rules that apply to furnished holiday lettings (FHL) end on 5 April 2025. For many landlords, this may be when they decide to bring their FHL business to an end and sell up. One of the main benefits of the existing FHL regime is the ability to access Business Asset Disposal Relief
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The cost of living crisis has impacted on people’s ability to take holidays and short breaks. If you are a landlord letting a furnished holiday lettings (FHL), you may find that the downturn in bookings means that you are unable to pass the occupancy tests for your let to qualify as an FHL for tax
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