Gaming income

My client lives near the Olympic Games site in London. She has been offered a considerable amount of money – in excess of the annual ‘rent-a-room’ relief amount – for the use of her three-bedroom home over the period of the Games. The figure is too high to turn down and my client will go on holiday or stay with friends.

However she has two lodgers and will need to persuade them to move out as well. She is considering either paying them a sum of money paying for a holiday for them or renting short-term accommodation for them for the period of the Games.

Would such expenditure be an allowable deduction against either the rent she receives during the Games or from her lodgers during the rest of the year?

Query 17 871 – Landlady

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