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Changes to Furnished Holiday Let Taxation – Tuesday, 18th April 2023

In November 2022, The UK Government’s Office of Tax Simplification (OTS) published a paper that proposes making substantial changes to the tax affairs of many that operate in the self-catering sector. This includes proposing abolishing the FHL (Furnished Holiday Lets) tax classification, whilst making better recognition of larger businesses, including the possibility of Inheritance Tax Relief.

The ASSC (Association of Scotland’s Self-Caterers) and PASC UK (Professional Association of Self-Caterers UK) collaborated to commission a report from leading tax advisors to the self-catering sector Francis Clark. This report has now been published and is available to both ASSC and PASC UK Members on the organisations respective websites.

We look forward to introducing John Endacott, Tax Partner at PKF Francis Clark, and author of taxation books on the FHL sector who will introduce the paper along with the key implications and options for owners – and also Heather Britton, Tax Director at PKF Francis Clark in the property tax advisory team.

John Endacott, Tax Partner, PKF Francis Clark

John heads up the tax practice at PKF Francis Clark and has particular expertise in owner managed businesses. John works closely with agricultural business as well as those in the leisure and tourism sectors.

John advises individuals, corporates, partnerships and trustees – specially in relation to property matters, business transactions and capital taxes. He is a national expert on the taxation of holiday lets and the author of Claritax ‘Furnished Holiday Lettings – A Tax Guide’. John has been quoted in Parliament and regularly meets with officials from HM Treasury and HM Revenue & Customs to discuss taxation matters.

Heather Britton, Tax Director at PKF Francis Clark

Heather is Tax Director in the property tax advisory team and enjoys providing practical solutions, particularly in relation to structure, property transactions and capital allowances. As well as advising a number of furnished holiday let owners and renewables businesses, Heather also specialises in stamp duty land tax and is part of the national stamp taxes practitioners group. She is a contributing author to Tolley’s Capital Allowances publication.

Alistair Handyside MBE, Chair, Professional Association of Self-Caterers

PASC UK (The Professional Association of Self-Caterers UK) is the largest association representing the sector in England and Wales. They lobby the English and Welsh Government on your behalf, to achieve a ‘level playing field’ of regulation and taxation for the sector. They also support Members via regular virtual Meetings and Webinars on a wide range of subjects to help businesses thrive, publish numerous supporting papers throughput the year and are on hand to support Members with their questions. PASC UK is well connected within the English and Welsh Government, is a Member of The Tourism Alliance, Wales Tourism Alliance and UK Hospitality, and work closely with the ASSC (Association of Scotland’s Self-Caterers) in Scotland.

Fiona Campbell, Chief Executive, Association of Scotland’s Self-Caterers

Founded in 1978, the Association of Scotland’s Self-Caterers is the leading source of knowledge on short-term letting and holiday homes in Scotland and is the only trade body representing the interests of the traditional self-catering sector which generates £867m per year for the Scottish economy. We represent over 1700 Members, operating tens of thousands of self-catering properties throughout Scotland, from city centre apartments to rural cottages, to lodges and chalets, to castles. The ASSC’s vision is to place our members at the forefront of a professional, vibrant and prosperous Scottish self-catering sector. The ASSC has close links with other European countries, as founding members of the European Holiday Homes Association (EHHA). We sit on the Scottish Tourism Alliance Council, and the Strategy Steering Group for Scotland’s Tourism Strategy Outlook 2030. We work closely with The Professional Association of Self-Caterers UK in England and Wales and the Irish Self-Catering Federation. ASSC’s Chief Executive, Fiona Campbell works with key industry groups, destination organisations and stakeholders to support the representation, advocacy and lobbying that puts the ASSC at the forefront of the Scottish Tourism industry.

All webinars are recorded and are available to all ASSC members by logging into the Members Area and to PASC members via Alistair Handyside.

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