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What is the Rent a Room Scheme allowance?

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In short: £7,500 of tax-free income per tax year from letting furnished accommodation in your only or main home. Halved to £3,750 if shared with another joint owner.

Last reviewed:

Reviewed by Kaiser Khan

Under the Rent a Room Scheme you can earn up to £7,500 a year tax-free from letting furnished rooms in the home you live in. The allowance is automatic if your gross receipts are at or below the threshold — you do not need to do anything.

If your receipts exceed £7,500, you can choose between paying tax on the excess (gross receipts minus £7,500) or treating the income as a normal rental business and deducting actual expenses. You make this choice each year.

The scheme covers lodgers and short-term lettings of a room in your main home. It does not apply to letting a separate flat or a property you do not live in.

Primary source: gov.uk/rent-room-in-your-home

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