The Furnished Holiday Lettings tax regime was abolished from 6 April 2025. This was an income tax change and did not alter the VOA thresholds for business rates. You can still qualify for business rates and Small Business Rate Relief without FHL status. However, the indirect impact matters: without FHL income tax benefits such as unrestricted mortgage interest deduction and capital allowances, some owners may reduce letting activity and fall below the 70-day actual letting threshold. Dropping below 70 days means losing SBRR, reverting to council tax, and potentially facing the second home premium.