Consultation outcome

Furnished holiday lettings

This consultation has concluded

Download the full outcome

Summary of Responses Document (PDF 250KB)

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Detail of outcome

Summary of responses document

Original consultation

This consultation ran from 27 July 2010 12:00am to
22 October 2010 11:45pm

Summary

Seeking views on changing the tax rules for furnished holiday lettings so they meet EU legal requirements.

Documents

Furnished Holiday Lettings Consultation (PDF 1.9MB)

This file may not be suitable for users of assistive technology. Request a different format.

If you use assistive technology and need a version of this document in a more accessible format please email editor@hmtreasury.gsi.gov.uk quoting your address, telephone number along with the title of the publication ("Furnished Holiday Lettings Consultation (PDF 1.9MB)").

Consultation description

The Government has launched a consultation on a proposal to change the tax rules for furnished holiday lettings so they meet EU legal requirements in a fiscally responsible way.

Prior to April 2009, the furnished holiday lettings (FHL) regime provided certain benefits to commercially let UK properties that qualified under the rules. To comply with EU law, the previous Government announced a temporary extension of the FHL rules during 2009-10 to properties elsewhere in the EEA, pending repeal of the legislation from 2010-11. In the June Budget, the Coalition Government said it would not repeal the FHL rules, because of the adverse effect this would have on UK businesses and the UK tourism industry. Instead, on 27 July it published “Furnished Holiday Lettings Consultation”, which invited interested parties to give their views on new proposals to ensure the FHL regime is compliant with European law in a way that is fiscally responsible.

The consultation closed on 22 October. A total of 229 responses were received. The Summary of responses document explains the consultation process, gives a summary of responses to each question posed, sets out the key findings from the consultation and gives the Government’s response, making clear how the consultation has influenced the outcome.

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