Andy Burnham is reportedly considering introducing a tax on holiday lets by reclassifying them as second homes rather than businesses, ahead of the UK Budget. The proposal would shift how these properties are treated for tax purposes, potentially increasing costs for owners who rent out holiday accommodation.

Both reports describe the move as part of preparations for the Budget, with the underlying aim presented as changing the classification and therefore the tax framework that currently applies to holiday let operations. While the outlets focus on the same general direction—taxing holiday lets through second-home treatment—coverage does not specify detailed rates, eligibility rules, or the timing of any implementation.

At present, the information in the available summaries is framed as consideration rather than an announced policy. Further detail is expected closer to the Budget, including how affected properties would be identified and what exemptions or transitional arrangements, if any, might apply.