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Income Tax rent‑a‑room relief · Order Paper · Order Paper

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POLICYWithdrawnPolicy paper · gov.uk

Income Tax rent‑a‑room relief

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

Last fetched 04 May 2026 · gov.uk

Documents

Income Tax rent a room relief Draft legislationapplication/pdf Explanatory noteapplication/pdf

At a glance

TypePolicy paper

First published06 Jul 2018

Last updated06 Jul 2018

Organisations

HM Revenue & Customs

Topics

Being a landlord and renting out a room

Source

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