In total £170m was claimed in the tax relief in 2023-23 showed HMRC figures, but the number of rent of room landlords using the scheme are relatively small, with only one in 10 room renters submitting claims in the last year.

The average rental income was only £3,580, well below the £7,500 threshold, with only 10% exceeding this figure in the last 12 months.

In total, 6% of UK households rent out a room, equivalent to around 1.8m homes across the UK where the owner acts as a rent a room landlord, from a total of 30.1m dwellings across the country.