Rent a Room scheme vs income tax

I have some queries about income tax liability with regard to the Rent a Room scheme.
Is Rent a Room income up to £7500 per annum ignored for the purposes of student loan repayments via income tax?
My adult child is buying a flat and intends to rent a room to a friend using the Rent a Room scheme. My child's boyfriend will also live in the flat, sharing my child's bedroom and contributing some money towards utility bills.
Is the money received by my child from their boyfriend considered taxable income?
Thank you for your help.

Hi Bill C
Thank you for your question.  Please refer to our online guidance at:
Rent a room in your home: The Rent a Room Scheme
Thank you.
 

Thank you for your reply. I have read the guidance pages but these don't answer the following parts of my query: * Is Rent a Room income up to £7500 ignored in calculating income which creates a liability for student loan repayment via income tax? * If a resident property owner has a live-in partner sharing a bedroom (not married and not in a civil partnership), is the property owner liable for income tax on any contributions to day to day expenses (for example utility bills) made to the owner by the live-in partner?

Hi,
As per your query and previous question, only once income exceeds the £7,500 threshold would income tax become liable, so only income above £7,500 would arise to student loan repayments in line with all general income.
As per the Rent a room relief guidance here: Rent a room in your home, the allowance is halved to £3,750 if shared with someone else, so in theory, income above this amount would generate student loan repayments.
As per Rent a room in your home Rent, bills and tax, you may charge a specific amount for utility bills, however, as they would receive a portion of the costs back, they would declare the total amount (re-imbursement would take place separately).
Thank you.