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<p><strong>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. </strong></p><p>
</p><p><strong>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.
</strong></p><p><strong><br> </strong></p><p> </p><table><tbody><tr><td><p> </p></td><td
colspan="2"><p><strong>2010/11</strong></p></td><td colspan="2"><p><strong>2011/12</strong></p></td><td
colspan="2"><p><strong>2012/13</strong></p></td><td colspan="2"><p><strong>2013/14</strong></p></td><td
colspan="2"><p><strong>2014/15</strong></p></td></tr><tr><td><p> </p></td><td><p>A*</p></td><td><p>B**</p></td><td><p>A*</p></td><td><p>B**</p></td><td><p>A*</p></td><td><p>B**</p></td><td><p>A*</p></td><td><p>B**</p></td><td><p>A*</p></td><td><p>B**</p></td></tr><tr><td><p><strong>North
East</strong></p></td><td><p>£460,000</p></td><td><p>500</p></td><td><p>£438,00</p></td><td><p>500</p></td><td><p>£427,00</p></td><td><p>500</p></td><td><p>£575,000</p></td><td><p>500</p></td><td><p>£566,000</p></td><td><p>500</p></td></tr><tr><td><p><strong>North
West</strong></p></td><td><p>£1,854,000</p></td><td><p>1,900</p></td><td><p>£2,141,000</p></td><td><p>2,100</p></td><td><p>£2,273,000</p></td><td><p>2,200</p></td><td><p>£2,613,000</p></td><td><p>2,200</p></td><td><p>£2,774,000</p></td><td><p>2,300</p></td></tr><tr><td><p><strong>Yorks
& Humber</strong></p></td><td><p>£1,447,000</p></td><td><p>1,500</p></td><td><p>£1,602,000</p></td><td><p>1,600</p></td><td><p>£1,772,000</p></td><td><p>1,700</p></td><td><p>£1,866,000</p></td><td><p>1,700</p></td><td><p>£2,225,000</p></td><td><p>1,800</p></td></tr><tr><td><p><strong>East
Midlands</strong></p></td><td><p>£1,269,000</p></td><td><p>1,400</p></td><td><p>£1,459,000</p></td><td><p>1,400</p></td><td><p>£1,604,000</p></td><td><p>1,500</p></td><td><p>£1,726,000</p></td><td><p>1,600</p></td><td><p>£2,021,000</p></td><td><p>1,700</p></td></tr><tr><td><p><strong>West
Midlands</strong></p></td><td><p>£2,190,000</p></td><td><p>2,200</p></td><td><p>£2,521,000</p></td><td><p>2,200</p></td><td><p>£2,720,000</p></td><td><p>2,400</p></td><td><p>£3,005,000</p></td><td><p>2,500</p></td><td><p>£3,135,000</p></td><td><p>2,500</p></td></tr><tr><td><p><strong>East
of England</strong></p></td><td><p>£4,847,000</p></td><td><p>4,200</p></td><td><p>£5,295,000</p></td><td><p>4,300</p></td><td><p>£5,941,000</p></td><td><p>4,700</p></td><td><p>£6,394,000</p></td><td><p>4,800</p></td><td><p>£6,996,000</p></td><td><p>4,900</p></td></tr><tr><td><p><strong>Greater
London</strong></p></td><td><p>£20,638,000</p></td><td><p>13,400</p></td><td><p>£23,435,000</p></td><td><p>14,200</p></td><td><p>£27,237,000</p></td><td><p>15,700</p></td><td><p>£30,669,000</p></td><td><p>17,000</p></td><td><p>£36,299,000</p></td><td><p>18,600</p></td></tr><tr><td><p><strong>South
East</strong></p></td><td><p>£11,770,000</p></td><td><p>9,400</p></td><td><p>£12,889,000</p></td><td><p>9,900</p></td><td><p>£14,316,000</p></td><td><p>10,400</p></td><td><p>£15,777,000</p></td><td><p>11,000</p></td><td><p>£17,498,000</p></td><td><p>11,400</p></td></tr><tr><td><p><strong>South
West</strong></p></td><td><p>£8,237,000</p></td><td><p>7,300</p></td><td><p>£8,794,000</p></td><td><p>7,300</p></td><td><p>£9,267,000</p></td><td><p>7,600</p></td><td><p>£10,100,000</p></td><td><p>7,900</p></td><td><p>£11,168,000</p></td><td><p>8,300</p></td></tr><tr><td><p><strong>Wales</strong></p></td><td><p>£1,122,000</p></td><td><p>1,200</p></td><td><p>£1,256,000</p></td><td><p>1,200</p></td><td><p>£1,252,000</p></td><td><p>1,200</p></td><td><p>£1,247,000</p></td><td><p>1,300</p></td><td><p>£1,363,000</p></td><td><p>1,300</p></td></tr><tr><td><p><strong>Scotland</strong></p></td><td><p>£2,042,000</p></td><td><p>1,900</p></td><td><p>£2,066,000</p></td><td><p>1,900</p></td><td><p>£2,345,999</p></td><td><p>2,000</p></td><td><p>£2,718,000</p></td><td><p>2,200</p></td><td><p>£3,081,000</p></td><td><p>2,300</p></td></tr><tr><td><p><strong>Northern
Ireland</strong></p></td><td><p>£268,000</p></td><td><p>300</p></td><td><p>£262,000</p></td><td><p>300</p></td><td><p>£282,000</p></td><td><p>300</p></td><td><p>£251,000</p></td><td><p>300</p></td><td><p>£278,000</p></td><td><p>300</p></td></tr><tr><td><p><strong>Unclassified</strong></p></td><td><p>£153,000</p></td><td><p>200</p></td><td><p>£206,000</p></td><td><p>200</p></td><td><p>£280,000</p></td><td><p>200</p></td><td><p>£309,000</p></td><td><p>300</p></td><td><p>£460,000</p></td><td><p>400</p></td></tr></tbody></table><p><strong>*A
– amount of Rent a Room relief claimed by taxpayers whose gross rental incomes exceeded
the reporting threshold of £4,250</strong></p><p><strong>**B – Number of claims</strong></p><p>
</p><p> </p><p><strong>Notes: </strong></p><p><strong>(1) </strong><strong>Figures
in column (a) have been rounded to the nearest thousand; and figures in column (b)
have been rounded to the nearest hundred. </strong></p><p><strong>(2) </strong><strong>Figures
in column (a) exclude the relief claimed by those whose gross rental incomes were
below the threshold. </strong></p><p><strong>(3) </strong><strong>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. </strong></p>
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