Income Tax (Trading and Other Income) Act 2005 section 790

Exclusive receipts condition

Section 790 sets out the exclusive receipts condition that an individual must meet in order to qualify for the full basic amount under the rent-a-room relief scheme.

• An individual meets the exclusive receipts condition for a tax year if no other person receives any income from letting accommodation in any of the individual's rent-a-room residences during the relevant periods
• The condition covers receipts for the use of residential accommodation (furnished or unfurnished) and any associated goods or services such as meals, cleaning, or laundry
• The residence must be the individual's only or main residence at the time the accommodation is used, and the relevant periods include the income period itself plus the 12 months starting or ending at the same time as that income period
• A rent-a-room residence is defined as any residence from which the individual derives rent-a-room receipts for the tax year in question