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Rent a Room Scheme

HM Treasury written question – answered on 23rd November 2016.

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Photo of Stella Creasy Stella Creasy Labour/Co-operative, Walthamstow

To ask Mr Chancellor of the Exchequer, how many applications for the Rent a Room tax relief scheme have been received by HM Revenue and Customs by region in each of the last five years.

Photo of Stella Creasy Stella Creasy Labour/Co-operative, Walthamstow

To ask Mr Chancellor of the Exchequer, how much has been claimed in tax relief under the Rent a Room scheme in each region in each of the last five years.

Photo of Jane Ellison Jane Ellison The Financial Secretary to the Treasury

The tables below provide, for each of the last five years for which HM Revenue and Customs has complete annual data: the (a) amount of Rent a Room relief claimed by taxpayers whose gross rental incomes exceeded the reporting threshold of £4,250; and (b) number of taxpayers who reported using the Relief on their tax returns, including those whose gross rental incomes were below the threshold.

The available data does not provide the exact total number of beneficiaries of the Relief nor the total amount of the Rent a Room relief in those years due to rounding and certain exclusions. This is explained in the notes below the tables.

2010/11

2011/12

2012/13

2013/14

2014/15

A*

B**

A*

B**

A*

B**

A*

B**

A*

B**

North East

£460,000

500

£438,00

500

£427,00

500

£575,000

500

£566,000

500

North West

£1,854,000

1,900

£2,141,000

2,100

£2,273,000

2,200

£2,613,000

2,200

£2,774,000

2,300

Yorks & Humber

£1,447,000

1,500

£1,602,000

1,600

£1,772,000

1,700

£1,866,000

1,700

£2,225,000

1,800

East Midlands

£1,269,000

1,400

£1,459,000

1,400

£1,604,000

1,500

£1,726,000

1,600

£2,021,000

1,700

West Midlands

£2,190,000

2,200

£2,521,000

2,200

£2,720,000

2,400

£3,005,000

2,500

£3,135,000

2,500

East of England

£4,847,000

4,200

£5,295,000

4,300

£5,941,000

4,700

£6,394,000

4,800

£6,996,000

4,900

Greater London

£20,638,000

13,400

£23,435,000

14,200

£27,237,000

15,700

£30,669,000

17,000

£36,299,000

18,600

South East

£11,770,000

9,400

£12,889,000

9,900

£14,316,000

10,400

£15,777,000

11,000

£17,498,000

11,400

South West

£8,237,000

7,300

£8,794,000

7,300

£9,267,000

7,600

£10,100,000

7,900

£11,168,000

8,300

Wales

£1,122,000

1,200

£1,256,000

1,200

£1,252,000

1,200

£1,247,000

1,300

£1,363,000

1,300

Scotland

£2,042,000

1,900

£2,066,000

1,900

£2,345,999

2,000

£2,718,000

2,200

£3,081,000

2,300

Northern Ireland

£268,000

300

£262,000

300

£282,000

300

£251,000

300

£278,000

300

Unclassified

£153,000

200

£206,000

200

£280,000

200

£309,000

300

£460,000

400

*A – amount of Rent a Room relief claimed by taxpayers whose gross rental incomes exceeded the reporting threshold of £4,250

**B – Number of claims

Notes:

(1) Figures in column (a) have been rounded to the nearest thousand; and figures in column (b) have been rounded to the nearest hundred.

(2) Figures in column (a) exclude the relief claimed by those whose gross rental incomes were below the threshold.

(3) Figures in column (b) exclude those who benefited from the Relief but did not have to complete tax returns, as their gross rental incomes were below the reporting threshold and they had no other Self Assessment incomes to declare.

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