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Rent-a-Room Qualifying rule
Tax Planning and Financial

Novice Resident Landlord
Novice Resident Landlord
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6 Posts
13 years ago
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HMRC PIM4001 states: "Rent-a-room applies to income from providing furnished residential accommodation in the taxpayer’s only or main home, on or after 6 April 1992. For example, a taxpayer may benefit where they take in a lodger."

So, does it cover the case of a tenant or holiday-let who is not sharing any rooms with the resident landlord? I interpret the reference to a lodger as an example, not a requirement.

I query this because the wording in the direct.gov.uk Rent-a-Room scheme page is: "You can choose to take advantage of the scheme if you let furnished accommodation in your only or family home to a lodger."

I suspect the latter is only considering the lodger case, and does not rule out the non-lodger.

So is "lodger" a requirement or not?

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