Personal Tax Green Light Question

OlympicRudi Registered Posts: 55 Regular contributor ⭐
I've come across a question on the green light tests that disagrees with the book & I'm wondering which is right?

For furnished holiday lettings, select all the statements that are true.

Profits from furnished holiday lettings are treated as trading income.
The property must be available for letting for at least 150 days per year
The property needs to be situated in the UK
The property must be actually let as a holiday letting for at least 70 days per year

Now the book says to qualify as Holiday Lets it needs to be available for public letting for 210 Days & actually let for 105.
The Green Light test says available for 140 days, let for 70.

So which is right? It's not the first instance I've come across differences & a lot of the personal Tax stuff is riddled with errors where they've not adjusted things etc. It's not been helpful in learning it & really needs looking at for the future.


  • OlympicRudi
    OlympicRudi Registered Posts: 55 Regular contributor ⭐
    I've found it on the HMRC website & AAT seem to have used 11/12 figures instead of 12/13. So book was correct. Sort it out AAT!
  • janwal
    janwal Registered Posts: 1,189 Beyond epic contributor 🧙‍♂️
    We were discussing this at college on Thursday, how they expect you to learn for exams when the learning material is out of date.

    I agree catch up AAT!
  • emuratty
    emuratty Registered Posts: 66 Epic contributor 🐘
    Hi OlympicRudi

    I noticed the same one when I was studying for PTX a few weeks ago - your book is definately correct, it just hasn't been updated correctly on the greenlight. Currently studying business tax and the greenlights are awful, some of the questions just don't make sense - for example not stating the year end so you can't actually answer the question. I've emailed the AAT about it.

    I wonder how many people lose marks in the exams because of this?
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