Written Question·Treasury·UIN 27456
Holiday Accommodation: Tax Allowances
Tabled: 29 January 2025
Answered: 5 February 2025
Question
Harriet Cross
Conservative — Gordon and Buchan
To ask the Chancellor of the Exchequer, what information her Department holds on the total value of tax relief claimed under the furnished holiday let tax regime in (a) Scotland and (b) the UK in the 2023-24 financial year.
Answer
James MurrayHMRC does not hold data on the number of furnished holiday let properties registered for tax purposes. Landlords are not required to register individual properties, or to declare the number of properties that they let. Furnished holiday lettings currently...
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