For updates affecting this Division please see Part B0 Updates
B6.601 Rent-a-room relief—overview
The rent-a-room scheme provides income tax relief to individuals who let furnished accommodation in their only or main residence. It is available where the income would otherwise be taxable as income of a trade (such a bed and breakfast), or, in the case of a lodger, as property income or as miscellaneous income. See B6.602 for the detailed conditions. There are two types of relief:
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•ÌýÌýÌýÌý full relief where the income is not charged at all. This applies where the individual's total rent-a-room receipts do not exceed the individual's rent-a-room limit. See B6.604
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•ÌýÌýÌýÌý partial relief
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