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  • Tax - Election to average occupation of FHLs
    Election to average occupation of FHLsWhere you own a property which you let furnished as holiday accommodation it can qualify for preferential tax treatment if various conditions are met.When can you use the election?To count as a furnished holiday let (FHL) the property must, during a twelve-month period:have been available for letting to the public for 210 daysactually be let for at least 105 days; and not have been let for long-term periods exceeding 155 days. To work this out you need to add together any...
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