Corporation Tax Act 2009 section 267

Meaning of "qualifying holiday accommodation"

Section 267 sets out the three conditions that company-let holiday accommodation must satisfy in order to be treated as "qualifying holiday accommodation" and thus benefit from special tax treatment.

• The accommodation must be available for commercial letting as holiday accommodation for at least 210 days in the accounting period.
• It must actually be let to the public as holiday accommodation for at least 105 of those days.
• No more than 155 days may fall within periods of "longer-term occupation", meaning continuous lets of more than 31 days that are not caused by abnormal circumstances.
• All three conditions — availability, letting, and pattern of occupation — must be met for the accommodation to qualify.