Published 6 November 2026 · Illustrative examples
What the numbers tell us
£7,500 divided by twelve occupied months is £625 in gross receipts per month.
Costs and restrictions to consider
Ten months gives £750 per month, and six months gives £1,250. This is a simple mathematical comparison, not a guarantee of tax relief or a recommended rental price.
Try your own numbers
Use the free calculator to explore how your result changes with different prices, occupancy and running costs. Treat any attractive projected income with caution until you have checked local comparables and legal conditions.
Source for tax rules: GOV.UK Rent a Room Scheme.
A rent-versus-occupancy table in words
Six occupied months at £1,000 produce £6,000 gross. Ten occupied months at £700 produce £7,000 gross. Twelve occupied months at £700 produce £8,400 gross. These figures show why the same rent can sit above or below the standard threshold depending on occupancy.
Included services affect the comparison
Amounts received for qualifying services such as meals may be included in gross receipts for Rent a Room purposes. Consult HMRC guidance when charges go beyond room rent.