Holiday Lets - Letting to Holiday Makers

Holiday lets are common in certain areas of the country, such as seaside resorts, national parks and popular holiday spots. They are normally limited to the summer months when demand and therefore rent is highest.

A holiday let would usually be for a few weeks at most and for property that is not a main residence. Some holiday lets however may last longer e.g. if a tourist is over on holiday for a few months,

For tax purposes holiday lets must be;

- Available for commercially letting to the public for at least 140 days per year in total.
- Actually let for at least 70 days per year in total.
- For at least seven months of the year, not occupied continuously for more than 31 days by the same person.

Holiday lets are classed as licenses so arte outside the control of the housing act 1988. They are a contractual agreement between the landlord and the occupier (Licensee).

Lets outside the holiday season would need to be either assured tenancies or AST's as long as any fixed term was less than eight months and would be covered by the Housing Act 1988.

For more information or advice please call

0845 2 30 29 28