Part 7Income charged under this Act: rent-a-room and qualifying 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).