Who qualifies
You must live in the property as your main home during the letting, and the accommodation must be furnished. Lodgers, students and bed-and-breakfast guests all count. Letting a whole home you don't live in doesn't qualify, and neither does space used as an office.
If you earn more than £7,500
You choose the better of two methods each year:
- Normal method: rent minus actual expenses.
- Rent a Room method: gross rent (including charges for meals or cleaning) minus £7,500. No expenses are allowed.
| Gross receipts £10,000 | Taxable |
|---|---|
| Expenses £1,500 (normal method) | £8,500 |
| Rent a Room method | £2,500 |
Practical points
Under £7,500 you don't need to report anything unless you file a return for other reasons. Check your mortgage and home insurance terms, and Council Tax single person discount, which you lose if a lodger is an adult.
Frequently asked questions
Can I use Rent a Room for Airbnb in my home?
Yes, if you live there at the same time and the room is furnished. Letting the whole home while you're away doesn't qualify.
Sources
Sources last checked 9 November 2026. See all our sources and how we keep pages up to date.
This guide explains general rules for individual landlords in England, Wales and Northern Ireland. It isn't personal tax advice. Check GOV.UK or speak to a qualified adviser before you act.