Rent-a-room and digs: Rent Tax Credit conditions
Check the evidence route, RTB exemption boundary and related-landlord exclusion for rent-a-room or digs.
Decision boundary
A rent-a-room or digs arrangement may be exempt from RTB registration, but the credit is not available when the claimant and landlord are related.
Evidence to check
- Identify the arrangement accurately
- Record the landlord, property and payment details
- Confirm whether RTB registration is exempt
- Confirm that claimant and landlord are not related
Official source
General information only. Revenue decides eligibility; use the current official guidance for your facts and tax year.