IntroductionU.K.
784Overview of Chapter 1U.K.
(1)This Chapter provides relief on income from the use of furnished accommodation in an individual's only or main residence.
The relief is referred to in this Chapter as “rent-a-room relief”.
(2)The form of relief depends on whether the individual's total rent-a-room amount exceeds the individual's limit (see sections 788 to 790).
(3)If it does not, the income is not charged to income tax unless the individual elects otherwise (see sections 791 to 794).
(4)If it does, the individual may elect for alternative methods of calculating the income (see sections 795 to 798).
785Person who qualifies for reliefU.K.
(1)An individual qualifies for rent-a-room relief for a tax year if the individual—
(a)has rent-a-room receipts for the tax year (see section 786), and
(b)does not derive any taxable income other than rent-a-room receipts from a relevant trade, letting or agreement.
(2)“Taxable income” means receipts or other income in respect of which the individual is liable to income tax for the tax year.
(3)A relevant trade, letting or agreement is one from which the individual derives rent-a-room receipts for the tax year.