Income Tax (Trading and Other Income) Act 2005 section 785

Person who qualifies for relief

Section 785 sets out the basic conditions an individual must meet in order to qualify for rent-a-room relief for a given tax year.

• The individual must have rent-a-room receipts for the tax year in question, as defined in section 786.
• The individual must not have any other taxable income from the same trade, letting or agreement that generates those rent-a-room receipts.
• Taxable income means any receipts or other income on which the individual is liable to income tax for that tax year.
• A relevant trade, letting or agreement is one from which the individual derives their rent-a-room receipts for the tax year.