Question to the HM Treasury:
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.
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.
For this reason, it is not possible to estimate the number of additional individuals who will submit a claim for the relief.