Holiday Rental property….. allowable expenses

Helpiht403gwrobornot

Should I apportion property expenses to be claimed against rent over 52 weeks or just the weeks occupied . It’s important as I use the property for 4 weeks a year and rent out on average for another 12 weeks . So if the rental expenses are say £100 per week can I claim 48 @£100 or just 12@£100 ? If it’s the former I make a loss if the later I make a profit , so it is important ! 

pramsay13

If you only rent the property for 12 weeks a year you will only have £1200 expenses, so to claim £4800 expenses is fraudulent. 

Bookworm225

is "12 weeks" (84 days) a made up number for the purpose of this query or is it the genuine total period of ACTUAL letting?

it HUGELY matters as to what you can claim (if anything) ... do you know the basics?
HS253 Furnished holiday lettings (2025) - GOV.UK

Helpiht403gwrobornot

I have to say that that implication in your response is entirely out of order . I am only attempting to establish the correct thing to do. 

I am not convinced as yet that your answer is correct . If the property is available for rent the fixed costs are still incurred .In my example £5200 in a year . Deducting the prorata rate for my occupancy that leaves £4800 to recover against any rent received … in my example 12 weeks but it could be just 2 weeks in a bad year or 30 in a good year.
i hope other contributors can give me their opinion without implying that something illegal is planned !

sheramber

Have you read the link given above .

particularly  the sections 

The letting condition

You must let the property commercially as furnished holiday accommodation to the public for at least 105 days in the year……… 

If you let part of the property as a FHL, or where you use the property privately for part of the year, you need to apportion your receipts and expenses on a reasonable basis.

Nomunnofun1

Helpiht403gwrobornot said:

I have to say that that implication in your response is entirely out of order . I am only attempting to establish the correct thing to do. 

I am not convinced as yet that your answer is correct . If the property is available for rent the fixed costs are still incurred .In my example £5200 in a year . Deducting the prorata rate for my occupancy that leaves £4800 to recover against any rent received … in my example 12 weeks but it could be just 2 weeks in a bad year or 30 in a good year.
i hope other contributors can give me their opinion without implying that something illegal is planned !

So there are occasions when the necessary criteria for actual let duration is not met - as per link provided by bookworm225!

That’s where it gets complicated- see notes regarding averaging and periods of grace.

Bookworm225

Helpiht403gwrobornot said:

I have to say that that implication in your response is entirely out of order . I am only attempting to establish the correct thing to do. 

I am not convinced as yet that your answer is correct . If the property is available for rent the fixed costs are still incurred .In my example £5200 in a year . Deducting the prorata rate for my occupancy that leaves £4800 to recover against any rent received … in my example 12 weeks but it could be just 2 weeks in a bad year or 30 in a good year.
i hope other contributors can give me their opinion without implying that something illegal is planned !

you state you want to do the correct thing but when we attempt to educate you as to what that is you have a hissy fit and think being spoon fed is "out of order"?

The link I gave you is THE LAW - read it and follow it, it is not a matter of being convinced, it is there in writing, not for debating.

sheramber

But they didn’t get the answer they wanted. 

Jeremy535897

Helpiht403gwrobornot said:

Should I apportion property expenses to be claimed against rent over 52 weeks or just the weeks occupied . It’s important as I use the property for 4 weeks a year and rent out on average for another 12 weeks . So if the rental expenses are say £100 per week can I claim 48 @£100 or just 12@£100 ? If it’s the former I make a loss if the later I make a profit , so it is important ! 

Are you talking about 2024/25, or 2025/26? The rules changed at 6 April 2025.