# Income Tax (Trading and Other Income) Act 2005, Section 785: Person who qualifies for relief


(1) An individual qualifies for rent-a-room relief for a tax year if the individual—
(a) has rent-a-room receipts for the tax year (see section 786), and
(b) does not derive any taxable income other than rent-a-room receipts from a relevant trade, letting or agreement.
(2) “Taxable income” means receipts or other income in respect of which the individual is liable to income tax for the tax year.
(3) A relevant trade, letting or agreement is one from which the individual derives rent-a-room receipts for the tax year.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/785 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-785
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.