Commentary

B6.601 Introduction

Business tax
Business tax | Commentary

B6.601 Introduction

Business tax | Commentary

Division B6.6     Rent-a-room relief

Division B6.6 prepared by
YASMIN DATTU, LLB (Hons), LLM (Tax), CTA, Solicitor

For updates affecting this Division please see Part B0 Updates

The rent-a-room scheme

B6.601 Introduction

The rent-a-room scheme was introduced by Finance (No 2) Act 19921. Following the Tax Law Rewrite the provisions are now contained in ITTOIA 2005, ss 784–802 (Pt 7, Ch 1)2.

The relief is available for sums accruing to an individual in respect of the letting3 of furnished accommodation in his only or main residence4. Letting of rooms as office accommodation is not accepted by HMRC as qualifying for the relief5. The form

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