Rent A Room Scheme Adult Child

Fizzyfitz

Hi I'm trying to clarify if Rent from an adult child falls within this scheme. I don't see my child as a lodger but a "non dependant".
Views seem to differ. Any thoughts or clarity would be appreciated. Purpose of this is question is I was thinking of taking in a lodger but if my child's rent falls within this scheme I'd need to put further consideration to it?

Jeremy535897

There is a discussion of this question here:
https://www.accountingweb.co.uk/any-answers/should-rent-a-room-relief-include-rent-from-adult-son

I would take the view that if there is no profit element arising in respect of the payment by your adult child, that payment does not count towards the limit. 

For more guidance on rent a room relief generally, see:
https://www.gov.uk/government/publications/rent-a-room-for-traders-hs223-self-assessment-helpsheet/hs223-rent-a-room-scheme-2021