Tenant or Lodger?

[DonaldF]

A friend of mine has two two-bedroomed flats. One is in Glasgow and another is near Edinburgh.

His main residence is the flat near Edinburgh. He stays one night a week in the one in Glasgow.

He plans to rent the flat to someone on the basis that he (the landlord) has the exclusive use of one of the bedrooms, which he will use one night per week. The amount of rent charged will be reduced to reflect this.

The tenant/lodger will be responsible for paying the Council Tax and electricity. The landlord will be responsible for paying factors’ charges.

Could you please advise on the following:

1. Will the person the property is rented to be classed as a tenant or a lodger?

2. When calculating allowable expenses, will the landlord only be able to claim 6/7th of factors’ charges, to reflect private usage, due to the arrangement that he has the right to stay over one night per week?

Thank you for your anticipated advice.

[pawncob]

It's property law, not taxation. My guess would be he's a tenant-but it's Scotland........................
I'd restrict the claim.

[AGoodman]

In England, it doesn't sound like he would be a tenant as he does not have exclusive use of the property.
In England, we don't have Factor's charges so can't help you there.
Bear in mind they would both be liable for Council Tax so far as the council are concerned. If it isn't paid, he will be jointly liable.