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Taxation of holiday letting

We will take measures to fulfil our EU treaty obligations in regard to the taxation of holiday letting that do not penalise UK-based businesses.

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The Coalition: Our programme for government
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Economics
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29. Taxation
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Taxation of holiday letting
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Increase % tax revenue accounted for by environmental taxes
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Increase employer National Insurance thresholds
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Increase the personal allowance for income tax
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Introduce transferable tax allowances for married couples
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Review the taxation of non-domiciled individuals
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Switch from a per-passenger to a per-plane duty
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Tackle tax avoidance
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Tax non-business capital gains at similar rates to income
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