{"id":1167,"date":"2025-12-09T12:21:47","date_gmt":"2025-12-09T12:21:47","guid":{"rendered":"https:\/\/www.simplybusiness.co.uk\/knowledge\/articles\/guide-to-furnished-holiday-let-tax\/"},"modified":"2025-12-09T12:21:48","modified_gmt":"2025-12-09T12:21:48","slug":"furnished-holiday-let-tax","status":"publish","type":"knowledge","link":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/","title":{"rendered":"Furnished holiday lets: what\u2019s changing in 2026?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">After significant changes for furnished holiday lets in 2025, what else could be changing? What was once seen as a smart investment with attractive tax benefits could become more complicated \u2013 with recent changes announced in the Autumn Budget, here\u2019s what\u2019s next for furnished holiday let owners.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this article we\u2019ll cover the following:\u00a0<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex has-2-columns\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"#what-is-a-furnished-holiday-let\">What is a furnished holiday let?&nbsp;<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#furnished-holiday-let-tax-changes-in-2025\">Furnished holiday let tax changes in 2025<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#income-tax\">Income tax changes for holiday lets<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#holiday-let-tax-rules-what-do-you-need-to-pay\">Holiday let tax rules: what you need to pay<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#income-tax-for-holiday-homes\">Income tax for holiday homes<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"#h-allowable-expenses-for-holiday-lets\">Allowable expenses for holiday lets<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#h-do-you-have-to-pay-council-tax-on-holiday-lets\"><a href=\"#h-do-you-have-to-pay-council-tax-on-holiday-lets\">Do you have to pay council tax on holiday lets?<\/a><\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#h-what-is-holiday-let-vat\">What is holiday let VAT?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#h-capital-gains-tax-for-holiday-lets\">Capital gains tax for holiday lets<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-is-a-furnished-holiday-let\"><strong>What is a furnished holiday let?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Furnished holiday let (FHL) is the term used to categorise holiday homes in the UK and across Europe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Most holiday lets that are frequently available, bookable throughout the year, and well furnished will be considered a furnished holiday let by HMRC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here\u2019s an overview of the criteria your property will need to meet:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">you must intend to make a profit from your holiday let<\/li>\n\n\n\n<li class=\"wp-block-list-item\">your property must be available for the public to rent for at least 210 days a year<\/li>\n\n\n\n<li class=\"wp-block-list-item\">it must be rented out as commercial accommodation for at least 105 days a year<\/li>\n\n\n\n<li class=\"wp-block-list-item\">each rental must be no longer than 31 days (if a stay is longer than 31 days, it doesn\u2019t count towards the annual total)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">you can\u2019t have more than 155 days of long-term stays (over 31 days) in a year<\/li>\n\n\n\n<li class=\"wp-block-list-item\">renting to friends or relatives for free or at reduced rates doesn\u2019t count towards the annual totals<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">There are no rules on the level of furnishing your property needs to have to be considered a furnished holiday let. However, it\u2019s generally considered that it needs to be comfortable for guests and equipped for self-catering.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The more you spend on furnishing a holiday let, the higher rent you can charge. You can also offset the cost of upgrading your holiday let against your profits to reduce your tax bill (see more below).<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-30c80bf8 wp-block-group-is-layout-constrained\" style=\"border-radius:35px;margin-top:var(--wp--preset--spacing--90);margin-bottom:var(--wp--preset--spacing--90);padding-top:var(--wp--preset--spacing--90);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--90);padding-left:var(--wp--preset--spacing--90)\">\n<h2 class=\"wp-block-heading\" id=\"furnished-holiday-let-tax-changes-in-2025\"><strong>Furnished holiday let tax: what changed in 2025?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As of 6 April 2025, FHL income is now treated similarly to regular rental income.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here are the key changes to be aware of:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">FHLs are no longer treated as businesses for tax purposes<\/li>\n\n\n\n<li class=\"wp-block-list-item\">deductible expenses have been replaced by a 20 per cent tax credit, reducing relief for higher-rate taxpayers<\/li>\n\n\n\n<li class=\"wp-block-list-item\">capital gains tax relief has been reduced, with Business Asset Disposal Relief and the \u2018rollover\u2019 of gains to new assets scrapped<\/li>\n\n\n\n<li class=\"wp-block-list-item\">you can no longer claim capital allowances for new purchases<\/li>\n\n\n\n<li class=\"wp-block-list-item\">profits no longer count as \u2018relevant earnings\u2019 for pension tax relief<\/li>\n\n\n\n<li class=\"wp-block-list-item\">form 17 is needed for unequal ownership splits between spouses<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Anti-forestalling rules have been in place since 6 March 2024 to stop owners from transferring properties to family members or related companies to avoid the new tax rules.<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"income-tax\"><strong>Income tax changes for furnished holiday lets<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If you rent out a holiday home, you\u2019ll need to pay tax on the income it generates. But from <strong>6 April 2027<\/strong>, these property income tax rates will rise by two per cent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This will increase the tax charged on rental property income for basic, higher, and additional rate taxpayers to the following:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><strong>basic rate:<\/strong> from 20 per cent to 22 per cent<\/li>\n\n\n\n<li class=\"wp-block-list-item\"><strong>higher rate:<\/strong> from 40 per cent to 42 per cent<\/li>\n\n\n\n<li class=\"wp-block-list-item\"><strong>additional rate:<\/strong> from 45 per cent to 47 per cent<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Additionally, dividend and savings income tax rises are due from April 2026 and April 2027 respectively. These changes will affect you if you rent out your holiday let property through a limited company and extract profits through dividends.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"holiday-let-tax-rules-what-do-you-need-to-pay\"><strong>Holiday let tax rules <\/strong><strong>\u2013 what do you need to pay?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The tax rules for holiday lets are slightly different to those for properties in the private rental sector.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The government has dedicated guidance for FHLs, called the <a href=\"https:\/\/www.gov.uk\/government\/publications\/furnished-holiday-lettings-hs253-self-assessment-helpsheet\/hs253-furnished-holiday-lettings-2022\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">Self Assessment helpsheet HS253<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Below is an overview of everything you need to know, from paying income tax to working out capital gains tax if you sell your property in the future.<\/p>\n\n\n\n<div id=\"nba-body-001\">\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"income-tax-for-holiday-homes\"><strong>Income tax for holiday homes<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Most holiday let owners will need to complete a Self Assessment by 31 January each year. The income tax and National Insurance contributions you pay will be based on the income you make from letting your holiday home.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Read our complete <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/tax-on-rental-income\/\" data-type=\"knowledge\" data-id=\"1545\">guide to Self Assessment tax returns for landlords<\/a> to find out how to register with HMRC, manage your finances, and pay your tax on time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Remember: income tax rates for holiday let income are increasing from April 2027. More on this above.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Paying tax on a furnished holiday let can be complex and this article is intended as a guide only. Please get advice from a professional tax expert if you\u2019re not sure of anything.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-allowable-expenses-for-holiday-lets\"><strong>Allowable expenses for holiday lets<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You\u2019re still able to offset allowable expenses against your revenue when paying tax on your holiday let. Here are some examples of allowable expenses for holiday lets:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Expense<\/strong><\/td><td><strong>Example<\/strong><\/td><td><strong>Deductibility (Post-April 2025)<\/strong><\/td><\/tr><tr><td><strong>Running costs<\/strong><\/td><td>Utility bills (gas, electric, water), Wi-Fi, TV\/satellite contracts, refuse collection<\/td><td>Fully deductible<\/td><\/tr><tr><td><strong>Cleaning and maintenance<\/strong><\/td><td>Cleaning services, linen\/laundry costs, gardening, pool\/hot tub maintenance<\/td><td>Fully deductible<\/td><\/tr><tr><td><strong>Repairs<\/strong><\/td><td>General repairs \u2013 such as fixing a broken window, replacing a roof tile, or servicing a boiler<\/td><td>Fully deductible (provided they don\u2019t constitute an improvement)<\/td><\/tr><tr><td><strong>Consumables<\/strong><\/td><td>Welcome packs, toiletries, cleaning supplies, and other goods provided to guests<\/td><td>Fully deductible<\/td><\/tr><tr><td><strong>Professional and admin<\/strong><\/td><td><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/tenants\/guide-to-holiday-let-agents\/\" data-type=\"knowledge\" data-id=\"1182\" >Letting agent fees<\/a>, advertising costs (such as Airbnb\/Booking.com commission), insurance (buildings, contents, liability), accountant\/bookkeeping fees<\/td><td>Fully deductible<\/td><\/tr><tr><td><strong>Business rates and council tax<\/strong><\/td><td>The tax paid for the property (whether it&#8217;s business rates or council tax)<\/td><td>Fully deductible<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s important to note that you can only claim for costs incurred while the property is being used commercially, not when you\u2019re staying there yourself or letting it to friends or family.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Read more:<\/strong> <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/buying-and-selling\/best-holiday-let-areas-uk\/\" data-type=\"knowledge\" data-id=\"1261\">Where are the UK\u2019s best holiday let areas?<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-do-you-have-to-pay-council-tax-on-holiday-lets\"><strong>Do you have to pay council tax on holiday lets?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If your property is classed as a FHL by HMRC, you won\u2019t need to pay council tax. Instead, you\u2019ll need to pay business rates for holiday lets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Read our in-depth <a data-type=\"knowledge\" data-id=\"1560\" href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/what-are-business-rates\/\">guide on business rates<\/a> for more about how they work. You can <a href=\"https:\/\/www.gov.uk\/find-business-rates\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">find out your property\u2019s \u2018rateable value\u2019<\/a> and an estimate of your annual bill by using the government\u2019s <a href=\"https:\/\/www.gov.uk\/calculate-your-business-rates\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">business rates calculator<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-is-holiday-let-vat\"><strong>What is holiday let VAT?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If your turnover is higher than the <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/vat-registration-threshold-small-business-guide\/\" data-type=\"knowledge\" data-id=\"1556\">VAT threshold<\/a> of \u00a390,000 from 1 April 2024 (previously \u00a385,000), you\u2019ll need to become VAT-registered. This is unlikely to be necessary for most holiday let owners. However, if you own several properties or other businesses, your turnover is likely to be higher and you may need to register for VAT.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-capital-gains-tax-for-holiday-lets\"><strong>Capital gains tax for holiday lets<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">From 6 April 2025, when you sell your former FHL property, it\u2019s treated exactly like any other residential property for <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/capital-gains-tax\/\" data-type=\"knowledge\" data-id=\"1361\" >capital gains tax<\/a> purposes.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><strong>CGT rate<\/strong>: the sale of the former FHL is subject to the standard residential property CGT rates<\/li>\n\n\n\n<li class=\"wp-block-list-item\"><strong>taxable gain<\/strong>: the gain is calculated as the sale price minus the original cost (plus costs of purchase\/sale and allowable capital improvements)<\/li>\n\n\n\n<li class=\"wp-block-list-item\"><strong>transitional rule<\/strong>: there\u2019s a limited transitional rule for Business Asset Disposal Relief \u2013 so if you stopped meeting FHL conditions before 6 April 2025 and then sold the property, you may still be able to claim this, provided the sale occurred within three years<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Useful guides for holiday home owners<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/holiday-let-mortgages-guide\/\" data-type=\"knowledge\" data-id=\"1159\">A property investor\u2019s guide to holiday let mortgages<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/buying-and-selling\/buy-to-let-investment-guide\/\" data-type=\"knowledge\" data-id=\"18324\">The ultimate guide to buy-to-let property investment<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-regulation\/what-is-an-epc-rating\/\" data-type=\"knowledge\" data-id=\"989\">Energy efficiency guide for landlords \u2013 what is an EPC rating?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/landlord-insurance\/holiday-let\/\">What is holiday let insurance?<\/a><\/li>\n<\/ul>\n\n\n\n<div id=\"nba-upsell-001\" class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-94e519ba wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--80);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--80);padding-left:var(--wp--preset--spacing--40)\">\n<h3 class=\"wp-block-heading has-text-align-center\" id=\"h-get-set-with-tailored-landlord-cover\">Get set with tailored landlord cover<\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Over 200,000 UK landlord policies, a 9\/10 customer rating and claims handled by an award-winning team. Looking to switch or start a new policy? Run a quick&nbsp;<a href=\"https:\/\/www.simplybusiness.co.uk\/landlord-insurance\/\" data-type=\"page\" data-id=\"1608\">landlord insurance quote<\/a>&nbsp;today.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/quote.simplybusiness.co.uk\/business\">Start your quote<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div id=\"nba-body-end\">\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Stay up to date with the latest rules for FHL. Here&#8217;s what you need to pay in 2026 and beyond.<\/p>\n","protected":false},"author":3,"featured_media":2631,"comment_status":"open","ping_status":"closed","template":"","meta":{"sb_hreflang":"","sb_hreflang_url":"","disable_breadcrumbs":false,"sb_breadcrumbs":[],"sb_reviewed_by":"","sb_review_date":"","sb_enable_content_gating":true,"footnotes":""},"categories":[336,114,352],"hidden-category":[],"coauthors":[20],"class_list":["post-1167","knowledge","type-knowledge","status-publish","has-post-thumbnail","hentry","category-business-structure","category-landlord-news","category-landlord-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Furnished holiday lets: what\u2019s changing in 2026?<\/title>\n<meta name=\"description\" content=\"From income tax to capital gains tax, read our guide to furnished holiday let tax for an overview of what you need to pay in 2026 and beyond.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Paying tax on holiday lets: what do you need to know?\" \/>\n<meta property=\"og:description\" content=\"What tax do you need to pay when you rent out a holiday home and how can you reduce your tax bill?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"Simply Business UK\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/simplybusiness\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-09T12:21:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/06\/guide-to-furnished-hoilday-let-tax.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Furnished holiday lets: what\u2019s changing in 2026?\" \/>\n<meta name=\"twitter:site\" content=\"@simplybusiness\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"7 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Conor Shilling\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/\"},\"author\":{\"@type\":\"Person\",\"name\":\"Conor Shilling\",\"description\":\"Conor Shilling is a professional writer with over 10 years\u2019 experience across the property, small business, and insurance sectors. A trained journalist, Conor\u2019s previous experience includes writing for several leading online property trade publications. Conor has worked at Simply Business as a Copywriter for three years, specialising in the buy-to-let market, landlords, and small business finance. <a href=\\\"https:\/\/www.linkedin.com\/in\/conor-shilling-b646632a\/\\\" target=\\\"_blank\\\" rel=\\\"noopener\\\">Connect with Conor on LinkedIn.<\/a>\"},\"headline\":\"Furnished holiday lets: what\u2019s changing in 2026?\",\"datePublished\":\"2025-12-09T12:21:47+00:00\",\"dateModified\":\"2025-12-09T12:21:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/\"},\"wordCount\":1317,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/guide-to-furnished-hoilday-let-tax.jpg\",\"articleSection\":[\"Business structure\",\"Landlord news\",\"Tax guides for landlords\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/\",\"url\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/\",\"name\":\"Furnished holiday lets: what\u2019s changing in 2026?\",\"isPartOf\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/guide-to-furnished-hoilday-let-tax.jpg\",\"datePublished\":\"2025-12-09T12:21:47+00:00\",\"dateModified\":\"2025-12-09T12:21:48+00:00\",\"description\":\"From income tax to capital gains tax, read our guide to furnished holiday let tax for an overview of what you need to pay in 2026 and beyond.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#primaryimage\",\"url\":\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/guide-to-furnished-hoilday-let-tax.jpg\",\"contentUrl\":\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/guide-to-furnished-hoilday-let-tax.jpg\",\"width\":815,\"height\":549,\"caption\":\"Daxiao Productions\/stock.adobe.com\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.simplybusiness.co.uk\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Knowledge\",\"item\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/%category%\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Furnished holiday lets: what\u2019s changing in 2026?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.simplybusiness.co.uk\/#website\",\"url\":\"https:\/\/www.simplybusiness.co.uk\/\",\"name\":\"Simply Business UK\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.simplybusiness.co.uk\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.simplybusiness.co.uk\/#\/schema\/person\/73ec77668d0ec554cd7df8942c664049\",\"name\":\"elliottstocks\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.simplybusiness.co.uk\/wp-content\/themes\/simply-business\/dist\/images\/default-author-avatar.webp9df6147f02078f0218660330fdfbacf3\",\"url\":\"https:\/\/www.simplybusiness.co.uk\/wp-content\/themes\/simply-business\/dist\/images\/default-author-avatar.webp\",\"contentUrl\":\"https:\/\/www.simplybusiness.co.uk\/wp-content\/themes\/simply-business\/dist\/images\/default-author-avatar.webp\",\"caption\":\"elliottstocks\"}},{\"@type\":\"PostalAddress\",\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#local-main-place-address\",\"streetAddress\":\"Hylo, 105 Bunhill Row\",\"addressLocality\":\"London\",\"postalCode\":\"EC1Y 8LZ\",\"addressCountry\":\"GB\"},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#local-main-organization-logo\",\"url\":\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/logo.png\",\"contentUrl\":\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/logo.png\",\"width\":533,\"height\":187,\"caption\":\"Simply Business UK\"}]}<\/script>\n<meta name=\"geo.placename\" content=\"London\" \/>\n<meta name=\"geo.region\" content=\"United Kingdom (UK)\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Furnished holiday lets: what\u2019s changing in 2026?","description":"From income tax to capital gains tax, read our guide to furnished holiday let tax for an overview of what you need to pay in 2026 and beyond.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/","og_locale":"en_GB","og_type":"article","og_title":"Paying tax on holiday lets: what do you need to know?","og_description":"What tax do you need to pay when you rent out a holiday home and how can you reduce your tax bill?","og_url":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/","og_site_name":"Simply Business UK","article_publisher":"https:\/\/www.facebook.com\/simplybusiness","article_modified_time":"2025-12-09T12:21:48+00:00","og_image":[{"url":"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/06\/guide-to-furnished-hoilday-let-tax.jpg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_title":"Furnished holiday lets: what\u2019s changing in 2026?","twitter_site":"@simplybusiness","twitter_misc":{"Est. reading time":"7 minutes","Written by":"Conor Shilling"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#article","isPartOf":{"@id":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/"},"author":{"@type":"Person","name":"Conor Shilling","description":"Conor Shilling is a professional writer with over 10 years\u2019 experience across the property, small business, and insurance sectors. A trained journalist, Conor\u2019s previous experience includes writing for several leading online property trade publications. Conor has worked at Simply Business as a Copywriter for three years, specialising in the buy-to-let market, landlords, and small business finance. <a href=\"https:\/\/www.linkedin.com\/in\/conor-shilling-b646632a\/\" target=\"_blank\" rel=\"noopener\">Connect with Conor on LinkedIn.<\/a>"},"headline":"Furnished holiday lets: what\u2019s changing in 2026?","datePublished":"2025-12-09T12:21:47+00:00","dateModified":"2025-12-09T12:21:48+00:00","mainEntityOfPage":{"@id":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/"},"wordCount":1317,"commentCount":0,"publisher":{"@id":"https:\/\/www.simplybusiness.co.uk\/#organization"},"image":{"@id":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#primaryimage"},"thumbnailUrl":"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/guide-to-furnished-hoilday-let-tax.jpg","articleSection":["Business structure","Landlord news","Tax guides for landlords"],"inLanguage":"en-GB","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/","url":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/","name":"Furnished holiday lets: what\u2019s changing in 2026?","isPartOf":{"@id":"https:\/\/www.simplybusiness.co.uk\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#primaryimage"},"image":{"@id":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#primaryimage"},"thumbnailUrl":"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/guide-to-furnished-hoilday-let-tax.jpg","datePublished":"2025-12-09T12:21:47+00:00","dateModified":"2025-12-09T12:21:48+00:00","description":"From income tax to capital gains tax, read our guide to furnished holiday let tax for an overview of what you need to pay in 2026 and beyond.","breadcrumb":{"@id":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#primaryimage","url":"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/guide-to-furnished-hoilday-let-tax.jpg","contentUrl":"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/guide-to-furnished-hoilday-let-tax.jpg","width":815,"height":549,"caption":"Daxiao Productions\/stock.adobe.com"},{"@type":"BreadcrumbList","@id":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.simplybusiness.co.uk\/"},{"@type":"ListItem","position":2,"name":"Knowledge","item":"https:\/\/www.simplybusiness.co.uk\/knowledge\/%category%\/"},{"@type":"ListItem","position":3,"name":"Furnished holiday lets: what\u2019s changing in 2026?"}]},{"@type":"WebSite","@id":"https:\/\/www.simplybusiness.co.uk\/#website","url":"https:\/\/www.simplybusiness.co.uk\/","name":"Simply Business UK","description":"","publisher":{"@id":"https:\/\/www.simplybusiness.co.uk\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.simplybusiness.co.uk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Person","@id":"https:\/\/www.simplybusiness.co.uk\/#\/schema\/person\/73ec77668d0ec554cd7df8942c664049","name":"elliottstocks","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.simplybusiness.co.uk\/wp-content\/themes\/simply-business\/dist\/images\/default-author-avatar.webp9df6147f02078f0218660330fdfbacf3","url":"https:\/\/www.simplybusiness.co.uk\/wp-content\/themes\/simply-business\/dist\/images\/default-author-avatar.webp","contentUrl":"https:\/\/www.simplybusiness.co.uk\/wp-content\/themes\/simply-business\/dist\/images\/default-author-avatar.webp","caption":"elliottstocks"}},{"@type":"PostalAddress","@id":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#local-main-place-address","streetAddress":"Hylo, 105 Bunhill Row","addressLocality":"London","postalCode":"EC1Y 8LZ","addressCountry":"GB"},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/#local-main-organization-logo","url":"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/logo.png","contentUrl":"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/logo.png","width":533,"height":187,"caption":"Simply Business UK"}]},"geo.placename":"London","geo.region":"United Kingdom (UK)"},"parsely":{"version":"1.1.0","canonical_url":"http:\/\/simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/","smart_links":{"inbound":0,"outbound":0},"traffic_boost_suggestions_count":0,"meta":{"@context":"https:\/\/schema.org","@type":"NewsArticle","headline":"Furnished holiday lets: what\u2019s changing in 2026?","url":"http:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/","mainEntityOfPage":{"@type":"WebPage","@id":"http:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/furnished-holiday-let-tax\/"},"thumbnailUrl":"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/guide-to-furnished-hoilday-let-tax.jpg?w=150&h=150&crop=1","image":{"@type":"ImageObject","url":"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/guide-to-furnished-hoilday-let-tax.jpg"},"articleSection":"Business structure","author":[{"@type":"Person","name":"Conor Shilling"}],"creator":["Conor Shilling"],"publisher":{"@type":"Organization","name":"Simply Business UK","logo":"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/04\/icon-512x512-1.png"},"keywords":[],"dateCreated":"2025-12-09T12:21:47Z","datePublished":"2025-12-09T12:21:47Z","dateModified":"2025-12-09T12:21:48Z"},"rendered":"<script type=\"application\/ld+json\" class=\"wp-parsely-metadata\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"NewsArticle\",\"headline\":\"Furnished holiday lets: what\\u2019s changing in 2026?\",\"url\":\"http:\\\/\\\/www.simplybusiness.co.uk\\\/knowledge\\\/landlord-tax\\\/furnished-holiday-let-tax\\\/\",\"mainEntityOfPage\":{\"@type\":\"WebPage\",\"@id\":\"http:\\\/\\\/www.simplybusiness.co.uk\\\/knowledge\\\/landlord-tax\\\/furnished-holiday-let-tax\\\/\"},\"thumbnailUrl\":\"https:\\\/\\\/www.simplybusiness.co.uk\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2024\\\/05\\\/guide-to-furnished-hoilday-let-tax.jpg?w=150&h=150&crop=1\",\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.simplybusiness.co.uk\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2024\\\/05\\\/guide-to-furnished-hoilday-let-tax.jpg\"},\"articleSection\":\"Business structure\",\"author\":[{\"@type\":\"Person\",\"name\":\"Conor Shilling\"}],\"creator\":[\"Conor Shilling\"],\"publisher\":{\"@type\":\"Organization\",\"name\":\"Simply Business UK\",\"logo\":\"https:\\\/\\\/www.simplybusiness.co.uk\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2024\\\/04\\\/icon-512x512-1.png\"},\"keywords\":[],\"dateCreated\":\"2025-12-09T12:21:47Z\",\"datePublished\":\"2025-12-09T12:21:47Z\",\"dateModified\":\"2025-12-09T12:21:48Z\"}<\/script>","tracker_url":"https:\/\/cdn.parsely.com\/keys\/simplybusiness.co.uk\/p.js"},"_links":{"self":[{"href":"https:\/\/www.simplybusiness.co.uk\/wp-json\/wp\/v2\/knowledge\/1167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.simplybusiness.co.uk\/wp-json\/wp\/v2\/knowledge"}],"about":[{"href":"https:\/\/www.simplybusiness.co.uk\/wp-json\/wp\/v2\/types\/knowledge"}],"author":[{"embeddable":true,"href":"https:\/\/www.simplybusiness.co.uk\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.simplybusiness.co.uk\/wp-json\/wp\/v2\/comments?post=1167"}],"version-history":[{"count":12,"href":"https:\/\/www.simplybusiness.co.uk\/wp-json\/wp\/v2\/knowledge\/1167\/revisions"}],"predecessor-version":[{"id":44369,"href":"https:\/\/www.simplybusiness.co.uk\/wp-json\/wp\/v2\/knowledge\/1167\/revisions\/44369"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.simplybusiness.co.uk\/wp-json\/wp\/v2\/media\/2631"}],"wp:attachment":[{"href":"https:\/\/www.simplybusiness.co.uk\/wp-json\/wp\/v2\/media?parent=1167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.simplybusiness.co.uk\/wp-json\/wp\/v2\/categories?post=1167"},{"taxonomy":"hidden-category","embeddable":true,"href":"https:\/\/www.simplybusiness.co.uk\/wp-json\/wp\/v2\/hidden-category?post=1167"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.simplybusiness.co.uk\/wp-json\/wp\/v2\/coauthors?post=1167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}