Part 7 Income charged under this Act: rent-a-room and foster-care relief

Chapter 1 Rent-a-room relief

Introduction

785 Person who qualifies for relief

(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.