About This Guide

Do you rent your holiday home to the public for short-term stays? You need to be aware of the tax rules that apply to “mixed-use” assets. Our factsheet tells you what you need to know. Pay special attention to the “Exemptions” section – it may make life a lot easier.

When to Use This Guide

From the beginning of the 2013–14 tax year owners of “mixed-use” holiday homes will have to work out their income tax obligations differently.
You have a mixed-use holiday home if, during the tax year, your property is used both for “private use” and “income-earning use”, and it’s also unoccupied for 62 days or more.

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