Statutory Instruments
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 )