{
  "url": "https://openlegislation.uk/income-tax-limit-for-rent-a-room-relief-order-2015",
  "json_url": "https://openlegislation.uk/income-tax-limit-for-rent-a-room-relief-order-2015.json",
  "id": "uksi/2015/1539",
  "title": "The Income Tax (Limit for Rent-a-Room Relief) Order 2015",
  "short_title": "Income Tax (Limit for Rent-a-Room Relief) 2015",
  "long_title": "Chapter 1 of Part 7 of the Income Tax (Trading and Other Income) Act 2005 (c. 5) (“ITTOIA”) provides relief on income from the use of furnished accommodation in an individual’s only or main residence. The relief is referred to as “rent-a-room relief”. The form of relief depends on whether the individual’s total rent-a-room amount (as defined in section 788 ITTOIA) exceeds the individual’s rent-a-room limit for the tax year. Section 789 ITTOIA determines the individual’s rent-a-room limit for the tax year. The “limit” is the maximum amount of rent-a-room income that is exempt from tax. This Order increases the limit from £4250 to £7500.",
  "citation": "S.I. 2015/1539",
  "type": "uksi",
  "year": "2015",
  "number": "1539",
  "version": "current",
  "date": "2015-07-16",
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      "heading": "Introductory text",
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    },
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    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "The individual’s limit for rent-a-room relief",
      "url": "https://openlegislation.uk/income-tax-limit-for-rent-a-room-relief-order-2015/article-2",
      "extent": null,
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-limit-for-rent-a-room-relief-order-2015/note",
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    }
  ],
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      "date": "2015-07-17",
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      "date": "2015-07-17",
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  ],
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  "made_under": [
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      "id": "ukpga/2005/5",
      "title": "Income Tax (Trading and Other Income) Act 2005",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
      "provisions": [
        "section/789"
      ]
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  ],
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2015/1539",
    "retrieved_at": "2026-10-28T23:33:39.471664+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}