{"id":6956,"date":"2024-07-01T10:59:51","date_gmt":"2024-07-01T09:59:51","guid":{"rendered":"https:\/\/cloud9accountingteam.co.uk\/?p=6956"},"modified":"2024-07-01T11:12:48","modified_gmt":"2024-07-01T10:12:48","slug":"capital-gains-tax-advantages-of-furnished-holiday-lettings-fhls","status":"publish","type":"post","link":"https:\/\/cloud9accountingteam.co.uk\/sk\/capital-gains-tax-advantages-of-furnished-holiday-lettings-fhls\/","title":{"rendered":"Capital Gains Tax Advantages of Furnished Holiday Lettings (FHLs)"},"content":{"rendered":"<div class=\"flex flex-grow flex-col max-w-full\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 juice:w-full juice:items-end overflow-x-auto gap-2\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"7b4d7cd8-5599-40a5-b3fa-0e11677d4f50\">\n<div class=\"flex w-full flex-col gap-1 juice:empty:hidden juice:first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<h3><\/h3>\n<p>Furnished holiday lettings (FHLs) offer several significant tax advantages over residential lets, particularly in terms of capital gains tax (CGT) reliefs:<\/p>\n<p><strong>Treatment as a Trade<\/strong><\/p>\n<p>Under CGT legislation, FHLs are treated as a trade rather than as a residential property investment. This classification grants FHL businesses access to certain reliefs available to traders.<\/p>\n<p><strong>Qualifying as an FHL<\/strong><\/p>\n<p>To benefit from these reliefs, the property must meet specific criteria:<\/p>\n<ul>\n<li>It must be furnished and let out commercially with the intention of making a profit.<\/li>\n<li>Occupancy conditions: The property must be available for let for at least 210 days annually, let commercially for at least 105 days annually, and not let for periods exceeding 31 continuous days that total more than 155 days in a tax year.<\/li>\n<\/ul>\n<p><strong>Roll-over Relief<\/strong><\/p>\n<p>One of the key advantages is roll-over relief, which allows the gain from selling an FHL property to be rolled over into a new property without immediate CGT liability. The base cost of the replacement FHL property is reduced by the gain, deferring the tax liability until the subsequent disposal of the new property.<\/p>\n<p><strong>Example<\/strong>: If a property is sold for a gain of \u00a375,000 and the proceeds are reinvested in a new FHL property, the gain is not taxed immediately, effectively reducing the base cost of the new property by the amount of the gain.<\/p>\n<p><strong>Business Asset Disposal Relief<\/strong><\/p>\n<p>FHL landlords may also qualify for business asset disposal relief, which offers a reduced CGT rate of 10% on gains up to \u00a31 million when the property is sold following the cessation of the FHL business. This relief is particularly advantageous compared to the standard CGT rate of 28% for residential property investors.<\/p>\n<p><strong>Gift Hold-over Relief<\/strong><\/p>\n<p>Hold-over relief is available when gifting an FHL property, allowing the gain to be deferred until the recipient disposes of the property. This can be useful for succession planning, such as transferring the property to children.<\/p>\n<p>These CGT advantages make FHLs a favorable option for property investors looking to maximize tax efficiency and flexibility when managing their property portfolios.<\/p>\n<p><em>Partner note: TCGA 1992, ss. 152, 165, 169H and 241.<\/em><\/p>\n<\/div>\n<h6>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For Help<\/strong>\u00a0with Topic above or any Accountancy help \u2013 contact us:\u00a0<a href=\"https:\/\/cloud9accountingteam.co.uk\/contact\/\" target=\"_blank\" rel=\"noopener\">Cloud 9 Accounting Team\u00a0<\/a><\/h6>\n<h6>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For<\/strong>\u00a0<strong>Answer on your Question \u2013\u00a0<\/strong>submit your question and we respond asap:\u00a0<a href=\"https:\/\/martinasujova-8e23e.gr8.com\/\" target=\"_blank\" rel=\"noopener\">One Off\u00a0 Question<\/a><\/h6>\n<h6>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For Leads, Tax articles Copywriting \u2013<\/strong>\u00a0those who do not need accountant but need some leads, tax articles for their website\/marketing \u2013 join here and get your unique tax content (copy and paste, ask for sample today):\u00a0<a href=\"https:\/\/cloud9clubsub.gr8.com\/\" target=\"_blank\" rel=\"noopener\">Cloud 9 Club\u00a0<\/a><\/h6>\n<h6>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For Self Employed<\/strong>\u00a0who don\u2019t have accountant \u2013 get regular advice:\u00a0<a href=\"https:\/\/cloud9clubsub.gr8.com\/\" target=\"_blank\" rel=\"noopener\">Cloud 9 Club<\/a><\/h6>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"mt-1 flex gap-3 empty:hidden juice:-ml-3\">\n<div class=\"items-center justify-start rounded-xl p-1 flex\">\n<div class=\"flex items-center\">\n<div class=\"flex\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Furnished holiday lettings (FHLs) offer several significant tax advantages over residential lets, particularly in terms of capital gains tax (CGT) reliefs: Treatment as a Trade Under CGT legislation, FHLs are treated as a trade rather than as a residential property investment. This classification grants FHL businesses access to certain reliefs available to traders. Qualifying as [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6958,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_templately_pack_id":"","_templately_imported_at":"","_templately_source":"","_templately_import_session_id":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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