Income Tax (Trading and Other Income) Act 2005 section 791

Full rent-a-room relief: introduction

Section 791 sets out the conditions that must be met for an individual to benefit from full rent-a-room relief, as provided for in sections 792 to 794.

• Full rent-a-room relief applies automatically when an individual qualifies for the relief, their rental income is within the annual limit, and they have not opted out.
• The individual must qualify for rent-a-room relief for the relevant tax year.
• The individual's total rent-a-room income for the year must not exceed their personal limit for that year.
• The individual must not have made an election to disapply the full relief for that tax year.