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Amendment of sections 60 and 120 of, and paragraph 11 of Schedule 3 to, Principal Act
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72. The Principal Act is amended, with effect from 1 January 2026—
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(a) in section 60(1), in the definition of ‘qualifying accommodation’, by the deletion of “or accommodation”,
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(b) in section 120(15), by the substitution of the following paragraph for paragraph (a):
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“(a) the circumstances, terms and conditions under which (for the purposes of paragraph 11 of Schedule 3) a letting of immovable goods consists of the provision of holiday or guest accommodation,”,
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and
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(c) in Part 2 of Schedule 3, by the substitution of the following paragraph for paragraph 11:
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“11. Subject to regulations, if any, the letting of immovable goods where the letting consists of the provision of holiday or guest accommodation in—
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(a) a hotel,
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(b) a guesthouse,
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(c) all or part of a house,
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(d) all or part of an apartment, or
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(e) another establishment,
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including the letting of a place in a caravan park or camping site.”.
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