To ask the Chancellor of the Exchequer what assessment HM Revenue and Customs has made of the effects on city-centre executive serviced apartments operated by multinational hotel companies of the proposed abolition of furnished holiday lettings relief; and what discussions his Department has held with such companies on their future tax liability. (310130)

An impact assessment for the repeal of the furnished holiday lettings (FHL) rules was published alongside the 2009 pre-Budget report, together with draft legislation. The Government welcome comment on these documents.

After 1 April 2010, businesses providing accommodation which would previously have qualified under the FHL rules, which could include serviced apartments, will need to consider whether the business is a trade or a property business. This will depend on the facts of the particular business. HM Revenue and Customs guidance published alongside the 2009 pre-Budget report, available at:

http://www.hmrc.gov.uk/pbr2009/withdrawing-lettings-rules-3760.pdf

explains the factors businesses need to take into account.

Treasury Ministers and officials have discussions with a wide variety of organisations 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 pursuant to the answer of 16 December 2009, Official Report, column 1383W, on taxation: holiday accommodation, if he will place in the Library a copy of each citation in case law referred to. (310265)

There are a number of tax cases in which the courts have considered what constitutes a trade. Two cases that consider whether the provision of furnished accommodation amounts to a trade are Griffiths v. Jackson (56 TC 583), which contains an analysis of the case law on the difference between trade and property income, and Gittos v. Barclay (55 TC 633), which specifically looked at whether or not a furnished holiday letting business was a trade. The Library holds a copy of both these cases.

To ask the Chancellor of the Exchequer pursuant to the answer of 16 December 2009, Official Report, column 1382W, on taxation: holiday accommodation, what representations his Department received on the abolition of furnished holiday lettings relief between 20 October and 16 December 2009. (310266)

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

To ask the Chancellor of the Exchequer (1) how many properties in receipt of furnished holiday lettings tax relief were awarded farm diversification grants in the last 12 months; (310267)

The information requested is not available, as HM Revenue and Customs' (HMRC) do not hold information on the recipients of farm diversification grants; these are administered by Regional Development Agencies.

An impact assessment on the repeal of the furnished holiday lettings (FHL) rules was published alongside the 2009 Pre-Budget Report, and is available at:

http://www.hmrc.gov.uk/pbr2009/furnished-holiday-ia-3760.pdf