Help & Advice
What is a Furnished Holiday Letting (FHL)?
The accommodation must be furnished, in the UK or European Economic Area (EEA) and commercially let for certain periods. From April 2012 the minimum period it is available for rental is 210 days and it must be actually let for 105 days in a tax year.
FHL profits are deemed to be investment income on which NIC’s are not payable.
For more information check the Revenue’s website here.