Counting days for a Furnsihed Holiday Let

When working out if a property qualifies as a Furnished Holiday Let legislation says it must be let for 105 days a year. How is a 'day' defined? EG if the property is let from Friday to Sunday is that 2 days or 3?

Hi 2011tax,
There is no meaning of what a ‘day’ is in the FHL legislation so we cannot give a definitive answer.
Please refer to and you will have to make your own decision if, in your scenario it is classed as 2 or 3 days.
Income Tax (Trading and Other Income) Act 2005
Thank you.