Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of excluding properties that are restricted by planning permission for holiday let use only from the removal of the Furnished Lets Allowance.

The Government will abolish the Furnished Holiday Lets (FHLs) tax regime from April 2025, and will apply to all furnished holiday let properties.

This measure will equalise the tax treatment of landlords’ property income and gains.