Policy paper
Income Tax rent‑a‑room relief
This measure introduces a shared occupancy test to the rent-a-room relief rules.
Documents
PDF, 35.5 KB, 1 page
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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.
Updates to this page
Published 6 July 2018