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There are set rules for use of the ‘Rent-A-Room’ relief scheme:

•    It applies if the taxpayer also rents out unfurnished rooms in the same property (e.g. a furnished room is let to a lodger but there is also an unfurnished annex let out separately).

•    The taxpayer and lodger must occupy the property for at least part of the letting period in each tax year of claim.

•    Where the owner moves into a new property leaving the lodger in occupation, the relief will be available only until the end of the letting period in that tax year.

•    The £4,250 limit is not reduced if the room is let for less than 12 months. The same amount applies, therefore, even if the room is rented for only one month or just in term time.