Evolving role of the farm mobile staycations post FHL demise

The furnished holiday let (FHL) will lose its tax advantage from April 2025. It is therefore key to see what tax planning can be undertaken before 5 April 2025. It is also important to consider the arguments of those who are lobbying for the tax reliefs to stay which includes the provision of trade for local industries (shops pubs restaurants etc) that FHLS can bring. Despite what some of the business property relief (BPR) tribunals argue FHLs often require a lot of work (especially farms with vibrant tourist offerings) and therefore their contribution to the provision of local employment is also valued.

One obvious direction is for farmers to continue to develop the overall farm tourist opportunities of camping glamping and non-cottage staycations such as timber lodges and other mobile accommodation. The agri-tourism industry continues to grow. This growth has been supported by recent changes...