# Income Tax (Trading and Other Income) Act 2005, Section 309: Rent-a-room relief


(1) The rules for calculating the profits of an individual's UK property business are subject to Chapter 1 of Part 7 (rent-a-room relief).
(2) That Chapter provides relief on income from the use of furnished accommodation in the individual's only or main residence (see, in particular, sections 793 and 797).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/309 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-309
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.