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.