Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered answering member label
tabling member	label

Search

1686288

registered interest
date	31/01/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Rent a Room Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of raising the threshold on the Rent a Room scheme.
tabling member constituency	Eastbourne
tabling member printed	Caroline Ansell
uin	12387
answer	answer is ministerial correction date of answer 08/02/2024 answer text <p>Rent a room relief provides an effective incentive for people to make spare rooms available for rent.</p><p> </p><p>In 2016, the threshold was raised to give an income tax exemption on income of up to £7,500 for individuals who let furnished accommodation in their only or main residence. This aligns with the Government’s objectives of supporting living standards and increasing the availability of low-cost housing. It also reduces and simplifies the tax and administration burden for those affected and has taken some taxpayers out of self assessment entirely.</p><p> </p><p>The Government does not currently have evidence that increasing the rent a room relief threshold above £7,500 would further encourage spare rooms to be made available for rent. As with all aspects of the tax system, the Government will keep this under review.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 08/02/2024 13:01:38 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4512 label Biography information for Caroline Ansell

1678553

registered interest
date	18/12/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Rent a Room Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the impact of the rent a room relief scheme on the supply of rooms for rent.
tabling member constituency	East Ham
tabling member printed	Sir Stephen Timms
uin	7239
answer	answer is ministerial correction date of answer 09/01/2024 answer text <p>Rent a room relief provides an effective incentive for people to make spare rooms available for rent. It aligns with the Government’s objectives of supporting living standards, increasing the availability of low-cost housing, giving more choice to tenants, and making it easier for people to move around the country for work.</p><p> </p><p>The relief also reduces and simplifies the tax and administration burden for those affected and has taken some taxpayers out of self-assessment entirely.</p><p> </p><p>Landlords with income up to the threshold of £7,500 from renting rooms in their own homes (or £3,750 if let jointly) and who have no other property rental income are exempt from Income Tax on this income and do not need to declare it to HMRC.</p><p> </p><p>Landlords with rent a room income above the threshold will declare the amount of income and pay tax on any income above the threshold. In these cases, rent a room income is amalgamated on the tax return with other property rental income in a landlord’s self-assessment return.</p><p> </p><p>Landlords with rent a room income below the threshold who also have other property income to declare do not have to declare how much rental income they have that falls under the scheme. Instead, they simply tick a box to indicate that they are using the scheme.</p><p> </p><p>HMRC publishes the estimated cost of the relief as part of its non-structural tax reliefs statistics (<a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a>).</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 7240 7241 question first answered 09/01/2024 09:44:01 answering member 4407 label Biography information for Nigel Huddleston
tabling member	163 label Biography information for Sir Stephen Timms

1678554

registered interest
date	18/12/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Rent a Room Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many landlords have used the rent a room relief scheme in the last financial year.
tabling member constituency	East Ham
tabling member printed	Sir Stephen Timms
uin	7240
answer	answer is ministerial correction date of answer 09/01/2024 answer text <p>Rent a room relief provides an effective incentive for people to make spare rooms available for rent. It aligns with the Government’s objectives of supporting living standards, increasing the availability of low-cost housing, giving more choice to tenants, and making it easier for people to move around the country for work.</p><p> </p><p>The relief also reduces and simplifies the tax and administration burden for those affected and has taken some taxpayers out of self-assessment entirely.</p><p> </p><p>Landlords with income up to the threshold of £7,500 from renting rooms in their own homes (or £3,750 if let jointly) and who have no other property rental income are exempt from Income Tax on this income and do not need to declare it to HMRC.</p><p> </p><p>Landlords with rent a room income above the threshold will declare the amount of income and pay tax on any income above the threshold. In these cases, rent a room income is amalgamated on the tax return with other property rental income in a landlord’s self-assessment return.</p><p> </p><p>Landlords with rent a room income below the threshold who also have other property income to declare do not have to declare how much rental income they have that falls under the scheme. Instead, they simply tick a box to indicate that they are using the scheme.</p><p> </p><p>HMRC publishes the estimated cost of the relief as part of its non-structural tax reliefs statistics (<a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a>).</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 7239 7241 question first answered 09/01/2024 09:44:01 answering member 4407 label Biography information for Nigel Huddleston
tabling member	163 label Biography information for Sir Stephen Timms

1678555

registered interest
date	18/12/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Rent a Room Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the median rental income of landlords using the rent a room relief scheme was in the last financial year.
tabling member constituency	East Ham
tabling member printed	Sir Stephen Timms
uin	7241
answer	answer is ministerial correction date of answer 09/01/2024 answer text <p>Rent a room relief provides an effective incentive for people to make spare rooms available for rent. It aligns with the Government’s objectives of supporting living standards, increasing the availability of low-cost housing, giving more choice to tenants, and making it easier for people to move around the country for work.</p><p> </p><p>The relief also reduces and simplifies the tax and administration burden for those affected and has taken some taxpayers out of self-assessment entirely.</p><p> </p><p>Landlords with income up to the threshold of £7,500 from renting rooms in their own homes (or £3,750 if let jointly) and who have no other property rental income are exempt from Income Tax on this income and do not need to declare it to HMRC.</p><p> </p><p>Landlords with rent a room income above the threshold will declare the amount of income and pay tax on any income above the threshold. In these cases, rent a room income is amalgamated on the tax return with other property rental income in a landlord’s self-assessment return.</p><p> </p><p>Landlords with rent a room income below the threshold who also have other property income to declare do not have to declare how much rental income they have that falls under the scheme. Instead, they simply tick a box to indicate that they are using the scheme.</p><p> </p><p>HMRC publishes the estimated cost of the relief as part of its non-structural tax reliefs statistics (<a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a>).</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 7239 7240 question first answered 09/01/2024 09:44:01 answering member 4407 label Biography information for Nigel Huddleston
tabling member	163 label Biography information for Sir Stephen Timms

389465

registered interest
date	13/07/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Rent a Room Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what estimate he has made of the level of change in applications for rent-a-room tax relief as a result of changes introduced in the Summer Budget 2015.
tabling member constituency	Pontypridd
tabling member printed	Owen Smith
uin	6859
answer	answer is ministerial correction date of answer 21/07/2015 answer text <p>Individuals do not need to separately notify HM Revenue and Customs (HMRC) that they are claiming Rent-a-Room relief if their gross rental income is less than the Rent-a-Room threshold.</p><p> </p><p> </p><p> </p><p>For this reason, it is not possible to estimate the number of additional individuals who will submit a claim for the relief.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 21/07/2015 14:11:21 answering member 1529 label Biography information for Mr David Gauke
tabling member	4042 label Biography information for Owen Smith

389468

registered interest
date	13/07/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Rent a Room Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many (a) households and (b) individuals have (i) applied for and (ii) received rent-a-room relief in each year since 2010.
tabling member constituency	Pontypridd
tabling member printed	Owen Smith
uin	6858
answer	answer is ministerial correction date of answer 21/07/2015 answer text <p>It is not possible to provide a complete account of the number of individuals claiming rent a room relief. Not all individuals who claim the relief have to report this to HM Revenue and Customs (HMRC) – those with gross rental income below the threshold of £4,250, and those who fill in the short Self Assessment return do not have to explicitly claim the relief.</p><p> </p><p> </p><p> </p><p>The number of individuals who indicated they were claiming some amount of relief is shown in the table below.</p><p> </p><p> </p><p> </p><table><tbody><tr><td colspan="5"><p>Total number of individuals filling out the SA105 property pages of the main SA100 Self Assessment return indicating that they were claiming the relief</p></td></tr><tr><td><p>2009/10</p></td><td><p>2010/11</p></td><td><p>2011/12</p></td><td><p>2012/13</p></td><td><p>2013/14</p></td></tr><tr><td><p>44,000</p></td><td><p>45,000</p></td><td><p>47,000</p></td><td><p>50,000</p></td><td><p>52,000</p></td></tr></tbody></table><p> </p><p> </p><p> </p><p>It is not possible to provide this data on a household level.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 21/07/2015 14:16:01 answering member 1529 label Biography information for Mr David Gauke
tabling member	4042 label Biography information for Owen Smith

100104

registered interest
date	21/10/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Rent a Room Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will estimate the annual cost of providing the rent-a-room tax scheme if the threshold were raised (a) in line with rental inflation since 1997-98 and (b) to £7,500 per year; and if he will make a statement.
tabling member constituency	Edmonton
tabling member printed	Mr Andrew Love
uin	211222
answer	answer is ministerial correction date of answer 29/10/2014 answer text <p>The Government has made no such assessment but keeps all tax policies under review.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 29/10/2014 14:36:33 answering member 1529 label Biography information for Mr David Gauke
tabling member	164 label Biography information for Mr Andrew Love