Question:
Does the day of arrival count towards the 70 day rule? To meet the 70-day rule, is the day of arrival counted as one day and is the day of departure counted as one day i.e. does a holiday starting on a
Saturday and ending on the following Saturday count as 7 days or 8 days?
Arthur Weller Replies:
To understand the question, we need to explain that in order to qualify as furnished holiday lettings, three conditions must be satisfied. One of them is: "The letting condition is that, during the relevant period, the accommodation is commercially let as holiday accommodation to members of the public for at least 70 days." (Revenue Property Income Manual page PIM4112.)
In my opinion, the Revenue would say that a holiday starting on a Saturday and ending on the following Saturday counts as seven days.
