Can someone help me with this personal tax question please

nmj

Sarah owns four furnished holiday cottages that are let to the public during the holidays. The cottages normally let for up to 31 consecutive days to one family.
In 2012/13:
Cottage 1:
Days available - 225
Days actually let - 90

Cottage 2:
Days available - 180
days actually let - 105

Cottage 3:
-230
-112

Cottage 4
-220
-110

Determine Sarah's potential averaging claims for the tax year 2012/13

omega man

I will have a go at this. Cottage 1+2 are not allowed, as cottage 1 is not let for enough days, this has to be 105 minimum. Cottage 2 is not available for long enough 210 days minimum. Cottage 3+4 are ok, so 112 + 110 = 222 days i make it.

MarieNoelle

Hi,
Been on the HMRC website "FHL Helpsheet"-
"Averaging
Where someone has a number of properties/units of accommodation that are let as FHLs:
• each of them must separately reach the availability threshold and the
pattern of occupation condition, but
• if some are individually let for less than 70 days (105 days for 2012–13
onwards), you can elect to apply the letting condition to the average rate
of occupancy of the properties/units
• you can only average across the properties in a single business – you can’t
mix UK and EEA properties."

So I would average 1+3+4=90+112+110=310 / 3=103
????

MN