Hypothetical at this stage however; Say I buy a holiday home - lease it out on Stays/Airbnb etc for short term holiday rentals. Say I get occupancy for 50 days per year, and I occupy it for 30 days per year - the rest of the year empty. Can I claim all holding costs for 335 (365 - 30) days per year? Assume 3-4% worst case CG + top tax bracket deductions, and it seems like a relatively neutral proposition for a holiday home I could use on a whim? Am I missing something?