Policy paper

Income Tax rent‑a‑room relief

This measure introduces a shared occupancy test to the rent-a-room relief rules.

Documents

Draft legislation

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Explanatory note

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Details

The measure ensures that rent a room relief is being used as originally intended to encourage rooms to be made available for lodgers.

A consultation with a summary of responses about Income Tax rent‑a‑room relief is also available.

Published 6 July 2018