Written Question·Treasury·UIN 27455

Holiday Accommodation: Taxation

Tabled: 29 January 2025
Answered: 5 February 2025

Question

Harriet Cross

ConservativeGordon and Buchan

To ask the Chancellor of the Exchequer, what data her Department holds on the number of furnished holiday let properties registered for tax purposes in (a) Scotland and (b) the UK as of January 2025.

Answer

James Murray
HMRC 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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