Renting out only property to rent out another property

Hello I want to rent out my current residential property, and use the rental income to rent out another property closer to my kids school. I can't sell and buy another property at the moment so that is not an option. Do I have to pay tax on the rental income? Or am I exempt in this scenario? I'm not renting out to generate profits, rather having to move due to my personal circumstances. Thanks

Hi,
The income generated from renting out your property is subject to tax. The fact that you have chosen to use this money to rent elsewhere is your decision and to meet your own personal needs and would therefore not be exempt.
Thank you.