Holiday Accommodation

(asked on 2nd April 2025) - View Source

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, what her planned timetable is for (a) introducing a registration scheme for short-term lets, (b) removing the furnished holiday let rules to ensure all income from property will be treated the same for tax purposes and (c) concluding her consideration of what additional powers she might give local authorities to enable them to respond to the pressures created by short-term lets.


Answered by
Matthew Pennycook Portrait
Matthew Pennycook
Minister of State (Housing, Communities and Local Government)
This question was answered on 8th April 2025

The government remains committed to introducing a national mandatory registration scheme for short-term lets. The initial phase of digital development is now complete, and public testing is planned to start in the next 12 months. Further details about the implementation of the scheme will be announced in due course.

The furnished holiday lettings rules cease to apply in tax years commencing on or after 6 April 2025 for Income Tax and for Capital Gains Tax, and 1 April 2025 for Corporation Tax and for Corporation Tax on chargeable gains. This was enacted by the Finance Act 2025.

We are considering what further powers we might give to local authorities to enable them to respond to the pressures created by second homes and short-term lets. We will announce further details on this in due course.

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