HMT-HMRC Consultation outcome - Rent a room relief

Released 6 July 2018

HM Treasury and HMRC have published responses to the call for evidence seeking to better understand the use of rent a room relief.

The Government published a call for evidence on rent a room relief at Autumn Budget 2017 in response to changes in the private rented sector (PRS) over the last 25 years. The Government sought evidence against three objectives, which were to: find out more about the use of the relief; establish whether the relief is working as the Government intends; and to help inform any potential reform of the relief. The Government has decided it will retain rent a room relief at its current level of £7,500 and plans to introduce a new shared occupancy test in rent a room relief. The Government will include legislation for the shared occupancy clause in the Finance Bill 2018-19 and the change will take effect from 6 April 2019. Draft legislation has been published and will be consulted on over summer 2018.

View the Consultation outcome Rent a room relief.

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