Case study 3: 'Make the business barely viable'

Stephen Woodhouse runs Lingholm Court Holiday Cottages with his wife Caroline, on a small arable farm near Scarborough.

The couple have been in business for 10 years and in 2006 were winners of self-catering property of the year in the Discover Yorkshire Coast tourism awards.

Mr Woodhouse, 58, said: "It will make a big difference.

"We have three cottages and a working farm but we put a lot into the holiday business.

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"It is a full-time job but now the government is telling us it isn't, while taking our money.

"I understand they don't want people with holiday cottages to benefit but this is treating the subject with a very broad brush and they should have taken a closer look.

"When the changes come in it will probably make the business barely viable ..."

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