Rent a Room Scheme
(asked on 18th November 2016) - View Source
Question to the HM Treasury:
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.
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.