Part 7Income charged under this Act: rent-a-room and qualifying care relief

Chapter 1Rent-a-room relief

Relief if amount does not exceed limit

794Full rent-a-room relief: income chargeable under Chapter 8 of Part 5

(1)

This section applies if the individual has any rent-a-room receipts for the tax year which would otherwise be chargeable to income tax under Chapter 8 of Part 5 (income not otherwise charged).

(2)

For each agreement from which those receipts arise, the amount of—

(a)

those receipts arising in the tax year from the agreement, less

(b)

any expenses associated with them,

is treated as nil.