Furnished Holiday Lettings (FHL) are rental properties in the UK or European Economic Area that meet specific rules around availability, occupancy, and furniture. FHLs enjoy special tax treatment, including more generous expense deductions and access to certain reliefs not available to regular buy-to-let landlords. To qualify, the property must be furnished and let out on a commercial basis for a minimum number of days each year.
« Back to Glossary Index
Tax Guide UK Editorial Team: Our team of financial writers, tax researchers, and editors is dedicated to making UK tax easier to understand — and easier to manage. Every article is thoroughly researched, regularly updated, and written in plain English to help you stay compliant and confident.View Author posts