From April 2019 a new rule will apply to rent a room relief, which provides up to £7,500 of tax relief to people letting out accommodation in their own home. In an attempt to make the relief simpler, the new condition will mean that the landlord must be living in the property at the same time as their tenant for at least some of the letting period. The current rules make relief available when the taxpayer lets out their whole home whilst on holiday (for example) but that would no longer qualify.