ExpertMedium2 marksMultiple Choice
ACCA · Question 04 · Income tax and national insurance contributions
To qualify as a Furnished Holiday Letting (FHL), for how many days in the tax year must the property be available for commercial letting to the public?
To qualify as a Furnished Holiday Letting (FHL), for how many days in the tax year must the property be available for commercial letting to the public?
Answer options:
A.
105 days
B.
210 days
C.
320 days
D.
90 days
How to approach this question
Recall the three main FHL occupancy conditions: available for 210 days, actually let for 105 days, and not let for periods of more than 31 days for more than 155 days in total.
Full Answer
B.210 days✓ Correct
For a property to qualify as an FHL, it must be available for commercial letting as holiday accommodation to the public for at least 210 days during the relevant 12-month period.
Common mistakes
Confusing the 'available' threshold (210 days) with the 'actually let' threshold (105 days).
Practice the full ACCA TX — Taxation Practice Exam 6
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