(Michael Bryant - based on B4RN documentation)
In the spirit of encouraging rural enterprise, B4RN has a special service rate (£15/month) for holiday lets. The intention is to encourage owners of properties which they rent out to install quality broadband and hence make them more attractive to visitors to the area. This in turn generates an increase in economic activity and is good for the community.
The scheme is specifically focused on properties which are let furnished primarily for offering holiday accommodation and on a commercial basis. Properties used as holiday homes by their owners and not intended primarily as a commercial let are not offered any special pricing. The fact that they may be occupied for less than 26 weeks is not relevant in deciding whether they get the reduced rate.
The precise basis for deciding whether a property would qualify is determined by some arcane HMRC rules laid out in the document Furnished Holiday Lettings. If you can tick all the boxes then almost certainly you could take advantage of this useful concession.