Furnished Holiday Letting Calculator
Estimate your annual profit, tax liability, and check if your property meets HMRC’s Furnished Holiday Let (FHL) qualification criteria.
Calculate Your Holiday Let Profit
Enter your expected rental income, occupancy, and running costs to see your projected net profit and tax liability.
Property Specifications
Enter your holiday let details
Financial Evaluation
Estimated annual profit and tax breakdown
FHL Qualifying Conditions
To benefit from FHL tax treatment, your property must meet all of the following conditions in the tax year.
| Condition | Requirement | Days / Weeks |
|---|---|---|
| Availability | Must be available for commercial letting to the public | ≥ 210 days (30 weeks) |
| Letting | Must be actually let commercially to the public | ≥ 105 days (15 weeks) |
| Pattern of Occupation | Must not be in long-term occupation (>31 consecutive days) | ≤ 155 days total |
| Furnishing | Must be let fully furnished | N/A |
Furnished Holiday Letting FAQ
Answers to the most frequently asked questions about UK Furnished Holiday Lettings and their tax implications.
To qualify as an FHL, the property must be situated in the UK or EEA, be furnished, and meet three key conditions: it must be available for commercial letting for at least 210 days (30 weeks) a year, actually let for at least 105 days (15 weeks) a year, and not be in long-term occupation (more than 31 consecutive days) for more than 155 days in the tax year.
FHL profits are treated as earned income, meaning you can offset 100% of your mortgage interest against your rental income. In contrast, standard residential landlords can only claim a 20% tax credit on mortgage interest. FHL also qualifies for Capital Gains Tax reliefs and Capital Allowances on furnishings.
If you fail to meet the 105-day condition but meet the 210-day availability condition, you may be able to make an ‘averaging election’ if you have multiple FHLs, or claim a ‘period of grace’ if you met the condition in the previous year but had a genuine reason for falling short this year.
Yes. Unlike standard residential lettings, FHL businesses can claim Capital Allowances (such as the Annual Investment Allowance) on qualifying expenditure like furniture, appliances, and integral features, which can significantly reduce your taxable profit.