Query around eligibility for rent a room scheme / property income

Hello HMRC, These are my exact circumstances and would appreciate a definitive answer as I am confused about the different allowances: - I own 1 property which I live in (it's my only residence/my home) and it is located in Scotland - A few occasions during the tax year when I knew I was going to be away on holiday or away with work for a few days staying in hotels, I would list the entire apartment on airbnb for short term stays (usually a few days at a time). I was not there at all when the people stayed in the apartment as I was away with work or on holiday. - The total amount received was around £3000 during the tax year, and this was various people staying on different occasions through airbnb. I am confused as to whether I qualify for the rent a room scheme or not. The page (https://www.gov.uk/rent-room-in-your-home/the-rent-a-room-scheme) says people can earn up to £7,500 tax free during the tax year "from letting out furnished accommodation in your home" and goes on to say "You can let out as much of your home as you want". The name of the scheme suggests it applies only when renting out a room rather than the entire apartment but by saying 'you can let out as much of your home as you want' that leads me to believe I can let out the entire apartment and still qualify for the rent a room scheme. Based on my circumstances please confirm if: a) I qualify for the rent a room scheme and therefore have no tax due for property income as it is within the £7,500 threshold; or b) I do not qualify and I am only entitled to the £1000 property allowance (if so please explain the exact reason I do not qualify for the rent a room scheme) Thank you

Hi,
If you rent out the whole of your main residence through Airbnb whilst you are away on holiday for a few weeks a year/away for work for a few days then you would still qualify to use the Rent a Room scheme. If the property is owned solely by yourself then you would qualify for the full £7500 Rent a Room Relief.
If the properrty is jointly owned then the Rent a Room Allowance would be reduced to £3750 each.
Thankyou

Thank you for your reply Final question - does this have to be report in my SATR if i am submitting one anyway or does it not need to be reported as it is under the £7,500 relief amount? Thanks again

Hi,
Although the rental income figure does not exceed the £7,500 exemption, you would still be required to report the income amount, to which when specifying you qualify under Rent-A-Room relief, you would tick the box stating your income does not exceed the £7,500 exemption.
Thankyou.