2015 No. 1539

Income Tax

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

Made

16th July 2015

Laid before the House of Commons

17th July 2015

Coming into force

13th August 2015

The Treasury make the following Order in exercise of the powers conferred by section 789(5) of the Income Tax (Trading and Other Income) Act 2005( 1 ).

Citation, commencement and effect

1. —(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.

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

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

Mel Stride

George Hollingbery

Two of the Lords Commissioners for Her Majesty’s Treasury

16th July 2015

( 1 )

2005 c. 5 .

Original format only 1. Citation, commencement and effect

Original format only 2. The individual’s limit for rent-a-room relief

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Income Tax (Limit for Rent-a-Room Relief) Order 2015 (2015/1539)

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