Written Question·Treasury·UIN 27459

Holiday Accommodation: Taxation

Tabled: 29 January 2025
Answered: 6 February 2025

Question

Harriet Cross

ConservativeGordon and Buchan

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of planned changes to the furnished holiday let tax regime on tourism accommodation capacity in (a) rural Scotland and (b) the UK.

Answer

James Murray
The Government will abolish the Furnished Holiday Lettings (FHLs) tax regime from April 2025. This will equalise the tax treatment of FHL and non-FHL landlords’ income and gains.The Government wants to support visitor accommodation alongside housing for l...

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