Home > > 2010/11 rates and allowances > Residential property letting
| Tax on rental business profits: | ||
| Unincorporated | income tax rates - 20/40/50% | |
| Incorporated | corporation tax rates - 21/29.75/28% | |
| Tax on chargeable gain on disposal: | ||
| Unincorporated | 18% on excess over exempt amount | |
| Incorporated | corporation tax rates | |
| Maximum letting exemption relief 1 | £40,000 | |
| Landlord's energy saving allowance: | ||
| Maximum claim for income tax payers | £1,500 | |
| Maximum claim for corporate landlords | £1,500 | |
| Basis claimable | claim per property | |
| The claim is available until 2015 | ||
| Rent a room scheme income exemption | £4,250 | |
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