Value-added Tax Regulations 2010 (S.I. Number 639 of 2010)
46. Lettings in the short-term guest sector or holiday sector
A letting which constitutes a letting that is provided in the short-term guest sector or holiday sector for the purposes of paragraph 11(a)(ii) of Schedule 3 to the Act is a letting of all or part of a house, apartment or other similar establishment to a tourist, holidaymaker or other visitor for a period which does not exceed or is unlikely to exceed 8 consecutive weeks, but is not a letting—
(a) governed by the Housing (Rent Books) Regulations 1993 (S.I. No. 146 of 1993),
(b) of a dwelling to which Part II of the Housing (Private Rented Dwellings) Act 1982 (No. 6 of 1982) applies, or
(c) of accommodation which is provided as a temporary dwelling for emergency residential purposes.