Income Tax (Trading and Other Income) Act 2005 (c. 5)

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

Chapter 1 U.K. Rent-a-room relief

Basic definitions U.K.

787 Meaning of “residence” U.K.

(1) In this Chapter “residence” means—

(a) a building, or part of a building, occupied or intended to be occupied as a separate residence, or

(b) a caravan or houseboat.

(2) If a building, or part of a building, designed for permanent use as a single residence is temporarily divided into two or more separate residences, it is still treated as a single residence.