This eBrief serves as confirmation of the recent update to the Rent a Room Relief Tax and Duty Manual. The changes include the addition of information regarding the rent tax credit and the removal of outdated material pertaining to owner occupier relief under specific property-based tax incentive schemes.
Under the updated guidelines, eligible individuals can claim the Rent Tax Credit, provided they are renting a room in the landlord's primary residence or main dwelling. This credit can be claimed as long as the landlord is also availing rent-a-room relief for the income generated from renting out that particular room. Please note that there may be certain exceptions to this rule, which should be reviewed accordingly.