For income tax purposes, the relevant period for accommodation let by a person in a tax year for which the qualifying criteria are to be considered is set out in ITTOIA 2005, s. 324. The ‘relevant period’ is determined as follows:

If the accommodation was not let by the person as furnished accommodation in the previous tax year, ‘the relevant period’ is 12 months beginning with the first day in the tax year on which it is let by the person as furnished accommodation.

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