Capital Allowances - Furnished Holiday Lettings Business

Hello, • Under s.15 (c) of the Capital Allowances Act 2001, a “UK furnished holiday lettings business” is a qualifying activity. • From PIM4110, a property can only qualify as a Furnished Holiday Let if it meets ‘The Letting Condition’ which states that “the property must be let commercially as furnished holiday accommodation to the public for at least 105 days in the year.” • Under s. 44 of the Deregulation Act 2015, a residential property in Greater London cannot be used as temporary sleeping accommodation without a material change in use if the number of nights it is used for this purpose exceeds 90 nights. Does this mean that a property in Greater London cannot qualify as a Furnished Holiday Let unless it applies for planning permission for a material change of use?

Hi Nick Smith,
Thank you for your question.
Unfortunately I am unable to give you a full answer to your query within this general Income from Property forum.
As you have stated under the HMRC rules in respect of a property being classed as a Furnished Holiday Let the property has to be let out commercially to the public for at least 105 days.
Please refer to the following guidance if the property is let out for less than 105 days:
HS253 Furnished holiday lettings (2020)
However, I would advise you to contact the Greater London Council in respect of your question regarding obtaining planning permission for a material change of use. 
Thank you.