Commentary on Sections Part 7: Income charged under this Act: rent-a-room and foster-care relief Overview Section 789: The individual’s limit
2950.This section determines the individual’s rent-a-room limit for the tax year. The “limit” is the maximum amount of rent-a-room income that is exempt from tax. It is based on paragraphs 5 and 6 of Schedule 10 to F(No 2)A 1992.
2951.Subsection (1) signposts to the section which sets out the full conditions that must be met to qualify for the full “basic amount”.