Part 7Income charged under this Act: rent-a-room and qualifying care relief
Chapter 1Rent-a-room relief
Introduction
785Person who qualifies for relief
(1)
An individual qualifies for rent-a-room relief for a tax year if the individual—
(a)
has rent-a-room receipts for the tax year (see section 786), and
(b)
does not derive any taxable income other than rent-a-room receipts from a relevant trade, letting or agreement.
(2)
“Taxable income” means receipts or other income in respect of which the individual is liable to income tax for the tax year.
(3)
A relevant trade, letting or agreement is one from which the individual derives rent-a-room receipts for the tax year.