2947.This section introduces and defines a key rent-a-room term: “total rent-a-room amount”. It is based on paragraphs 9 and 11 of Schedule 10 to F(No 2)A 1992.
2948.The term “total rent-a-room amount” is new. It sets out how the amount of income to be compared with the limit is calculated. The level of an individual’s “total rent-a-room amount” determines which form of rent-a-room relief the individual is entitled to: the full relief or the alternative method of calculation.
2949.Subsection (1)(b) includes any relevant balancing charges in the “total rent-a-room amount” to remove an anomaly in the source legislation. See Change 130 in Annex 1.