To qualify as a furnished holiday letting the accommodation must meet all four of the following conditions :-
- Must be furnished.
- Must be available for letting to the public for at least 210 days for 2012/13 onwards, previously 140 days.
- Must actually be let for at least 105 days for 2012/13 onwards, previously 70 days
- Must not be let for periods of longer-term occupation for more than 155 days during the year.