What happens if you don’t hit the 105 nights minimum?
You can roll it over to the next year, so you would need 210 nights in 24 months.
I'm hearing that due to the Pandemic they are now going to make it temporarily 420 nights over 4 years up until 2024.
If you fail to make the minimum 105 nights per year then Her Majesty's Revenue Collection service will tax you as a second home owner.
It also means the local council can change you a different 2nd home level of Rates.
Holiday homes are typically rated as a business as they bring income into the local area, as every set of holiday makers buys a load of shopping and goes out the the local pubs and restaurants. Holiday homes do not burden the local council with school kids, OAPS's or other social issues.
Second homes however are a burden on the local council as they are not occupied enough of the year, they deplete local housing, don't help the local economy much and can create social issues of all types.