{
 "id": "rent_a_room_relief_limit",
 "name": "Rent a Room scheme threshold",
 "category": "tax",
 "value": "\u00a37,500",
 "unit": "per year",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/rent-room-in-your-home/the-rent-a-room-scheme",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Halved to \u00a33,750 if income is shared. Unchanged since April 2016.",
 "history": [
  "\u00a37,500 from 2016-04-06",
  "\u00a34,250 before 2016"
 ]
}