Last year the Chancellor announced a significant restriction to rent a room relief. This restriction, due to come in to effect from 6 April 2019, would only allow the relief if you occupied the property for some of the period it is let. This proposal to deny rent-a-room relief from 6 April 2019 has since been withdrawn. You can therefore continue to claim relief if the property remains your only or main residence.
This will come as welcoming news to homeowners, meaning there is no further doubt that you can temporarily let out your entire home and receive £7,500 (current year) tax free relief. The property in question must remain your main residence during the period of letting and can not be claimed if you have given the tenant exclusive use.
