Haider Ali

I am tempted to think this is an unintended consequence of the legislation. So three years ago, a basic rate tax payer with £35K salaried income and NIL rental profits (due to direct offset of residential finance costs) would not be paying income tax or student loan on the rental income. Since the changes in treatment of residential finance costs, the same basic rate tax payer would still not pay any income tax on rental income BUT will have to pay Student Loan? This does not sound right..