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Taxation: Holiday Accommodation

Volume 505: debated on Wednesday 3 February 2010

To ask the Chancellor of the Exchequer pursuant to the answer of 11 January 2010, Official Report, column 765W, on furnished holiday lettings, if he will make an estimate of the number of furnished holiday lettings owned by (a) UK residents and (b) residents of other EU member states in (i) North Yorkshire and (ii) England. (312342)

There are an estimated 75,000 furnished holiday lettings properties. Of these, around 62,000 are owned by individuals with a correspondence address in England and around 6,000 are owned by individuals in Yorkshire and Humberside. HM Revenue and Customs' (HMRC) administrative systems do not have information on the location of the properties themselves. Non-UK residents are not eligible to claim tax relief under the furnished holiday lettings rules.