New rules for holiday lets

In this article we take a quick look at the changes to the rules for holiday lets

There are over 100,000 official holiday homes in England and Wales registered with the Valuation Office Agency, nearly double the number just four years ago.
Two-thirds of officially registered holiday homes are located within just four regions of the UK.
From April 2023, second home owners will have to prove holiday lets are rented for a minimum of 70 days and available to let for at least 140 days a year to qualify for small business rate relief.
The new rules announced by the government aim to close a tax loophole. Owners of homes that do not meet the criteria must pay Council Tax on the property.
Source: Dataloft, DLUHC

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