The Income Tax (Limit for Rent-a-Room Relief) Order 2015

• Citation: S.I. 2015/1539
• Sections: 2

Section 1 Citation, commencement and effect

(1) This Order may be cited as the Income Tax (Limit for Rent-a-Room Relief) Order 2015 and comes into force on 13th August 2015.

(2) The amendment made by article 2 has effect for the tax year 2016-17 and subsequent tax years.

Section 2 The individual’s limit for rent-a-room relief

In section 789(4) of the Income Tax (Trading and Other Income) Act 2005 for “£4250” substitute “£7500”.