Question 5a i
Answer

Monisha

(a) Monisha
(i) Furnished holiday accommodation in the UK – conditions

– The property must be available for commercial letting to the public as holiday accommodation for at least 210 days in the tax year.

– The property must be commercially let as holiday accommodation for at least 105 days in the tax year, excluding any periods of longer term occupation.

– There must be no more than 155 days of longer term occupation in the tax year.

Longer term occupation occurs where there is a continuous period of occupation by the same person for more than 31 days.