Part 7Income charged under this Act: rent-a-room and foster-care relief
Chapter 1Rent-a-room relief
Introduction
784Overview of Chapter 1
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).