Lay My Hat

I don't know if am reading it right, reading a book on Holiday Lets and a paragraph on tax for uk say you can rent out as holiday let for 140 day before you pay any tax, am taking it then that the first 140 days are tax free! is this correct,

No.

You need to let for 140 days to qualify for the (preferential) tax treatment of the Furnished Holiday Lettings scheme (see here).

If you let for fewer days, you just pay tax as with any other rental income.

Thanks for that Richard ... great help

I think the current rule is that the property has to be available for letting for 210 days a year (it was 140 some years ago) and actually let out for at least 105 days. But there is a period of grace for new lets.