At the time of writing, the Government had just published a consultation on the lettings relief provision, with changes due to be introduced from 6 April 2020. The relief is expected to be restricted so that it only applies where the owner of the property is in ‘shared-occupancy’ with a tenant.
Currently where there is just one lodger, this usually does not affect PRR and so there may be limited circumstances in which this relief will continue to apply.
The rules currently in force are described below.
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