Income Tax (Trading and Other Income) Act 2005 section 325

Meaning of "qualifying holiday accommodation"

Section 325 defines what counts as "qualifying holiday accommodation" by setting out three conditions that a property must meet relating to its availability, its actual letting, and the pattern of its occupation.

• The property must be available for commercial holiday letting to the public for at least 210 days in the tax year (the availability condition).
• It must actually be commercially let as holiday accommodation to the public for at least 105 days in the tax year (the letting condition).
• Any single continuous letting of more than 31 days counts as a "period of longer-term occupation" and is excluded from the 105-day letting calculation.
• The total number of days the property is occupied during periods of longer-term occupation must not exceed 155 days in the tax year (the pattern of occupation condition).