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Furnished Holiday Lettings
Capital allowances are available for qualifying Furnished Holiday Lettings located in either the UK or the European Economic Area.
A formal lease agreement is not a stipulation to claiming this relief, however a taxpayer will nevertheless have to demonstrate that the property is ordinarily let on commercial terms with a view to making a profit.
In order to claim this relief, the taxpayer will need to ensure that the property also meets additional criteria regarding the availability and occupancy of the property. Broadly speaking there are three main test that need to be satisfied.
For further information on how Cavetta Consulting can help download the attached brochure.
Edinburgh Office
The Edinburgh Office
64a Cumberland St
Edinburgh
EH3 6RE
Phone: 0131 610 0056
Mobile: 07909 962279
Glasgow Office
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