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Taxation: Holiday Accommodation

Volume 715: debated on Monday 30 November 2009

Question

Asked by

To ask Her Majesty's Government whether, if the tax regime applicable to furnished holiday accommodation is repealed, those who offer such accommodation on their property can use the room rental allowances as per those who run a bed-and-breakfast business in their own homes. [HL109]

Rent-a-room relief is available to all individuals who have income from providing furnished residential accommodation in their only or main home. Furnished holiday accommodation will not normally be an individual's normal or main home, but where it is the individual may claim rent-a-room relief.