Rent-a-room relief for letting out a home while on holiday.
There is a growing trend for people to let out their homes when they go on holiday – particularly if this is for an extended period. A client who did this asked me whether his income would be eligible for rent-a-room relief.
Everything seems to turn on whether the residence remains my client’s only or main residence during the letting. Given that another person is paying for the right to occupy my client’s home for this period I am inclined to think the residence is not my client’s only or main residence so rent-a-room relief is not applicable.
The client intends to go travelling for three months. He will leave the UK at the beginning of March and plans to return in early June.
He has arranged a three-month let to a ‘friend of a friend’ and I understand that the rent will be about £2 000 a month.
...Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.