The special regime applies to furnished holiday lettings in both the UK and the EEA, and in general terms such lettings remain treated as, or as included in, two separate property businesses (that is, the two categories referred to generally in the legislation as ‘UK property business’ and ‘overseas property business’).

The legislation effective from 6 April 2011, in relation to furnished holiday lettings, contains parallel provisions for the UK and EEA (excluding the UK prior to 31 December 2020) types of activity, and the results of each will need to be separately calculated.

The special regime means however, in relation to a furnished holiday letting, that:

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