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:

105 days

210 days

320 days

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).

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Practice the full ACCA TX — Taxation Practice Exam 6

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