To ask the Chancellor of the Exchequer what recent discussions he has had with the Secretary of State for Culture, Media and Sport on the reclassification of income from holiday lets as unearned income. (289362)

Income from furnished holiday lettings will not be reclassified. It will continue to be assessed as property income, but after the repeal of the furnished holiday lettings rules it will no longer be treated as trade income for certain tax purposes.

Treasury Ministers and officials have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery. As was the case with previous Administrations, it is not the Government’s practice to provide details of all such meetings.

To ask the Chancellor of the Exchequer whether his Department conducted an assessment of the likely effects on the self-catering tourism industry of changes to the furnished holiday lettings scheme in 2010. (291595)

An Impact Assessment for the changes to the furnished holiday lettings rules will be published at the 2009 pre-Budget report.

To ask the Chancellor of the Exchequer whether he is considering steps to mitigate the effects upon landlords of the changes in the furnished holiday letting rules due to take place in April 2010. (291641)

Tax policy changes and related measures are considered through the Budget process in the usual way and in the light of prevailing economic and other circumstances. The Government announced the withdrawal of the furnished holiday lettings scheme from 2010 in Budget 2009 and will be publishing draft legislation for comment alongside the pre-Budget report. An impact assessment will also be published at this time.

To ask the Chancellor of the Exchequer what loss relief will be available to those operating commercial furnished holiday letting businesses once the furnished holiday letting rules are repealed. (292361)

After the repeal of the furnished holiday lettings rules, loss relief will be available to those letting furnished holiday accommodation under the property income rules.

In general, individuals may set their losses against other property income they have in the year, or against the future profits of their letting business.

In general, companies will set their losses against income from other sources in the year or future years.

To ask the Chancellor of the Exchequer for what reason consultation was not required to be held before the furnished holiday letting rules were repealed; and if he will make a statement. (292364)

The announcement to withdraw the FHL rules was made at Budget 2009 in order to provide a period of notice to those affected, and thus allow them time to plan for the change in tax treatment.

We intend to publish draft legislation and an impact assessment at the 2009 pre-Budget report, and we will be happy to receive comments at that time. The legislation will be in a future Finance Bill.

To ask the Chancellor of the Exchequer what representations he has received on compliance of the furnished holiday letting rules with European Union law. (292365)

The Treasury receives representations on a range of issues. As was the case with previous Administrations, it is not the Government's practice to provide details of such representations.