Sarah Bradford considers when the rent-a-room scheme is available for Airbnb-type lets.
Rent-a-room relief is a useful relief, which allows people to earn tax-free income when letting furnished accommodation in their only or main home. It can also be used where the letting activity amounts to a trade (e.g., where a person runs a guest house or a bed-and-breakfast or provides services such as meals and cleaning). It is available for both short-term and long-term lets. Both owner-occupiers and tenants can benefit from the relief
The scheme does not apply to accommodation which is not part of the person’s main home when it is let, accommodation which is not furnished, or where
