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Tax reliefs

This advice applies to Scotland

About this information

This document deals with tax reliefs. However, it doesn't cover tax reliefs on work-related expenses or tax reliefs for self-employed people.

For more information about the main types of tax reliefs you can claim as an employee, see the GOV.UK website at:

For more information about tax reliefs for self-employed people, see the GOV.UK website at:

What are tax reliefs

As a taxpayer, if you spend money on certain outgoings, the amount you spend can be deducted from your total income and you will therefore pay less tax. You can claim tax reliefs in addition to any personal tax allowances that you are entitled to. They can be backdated for up to four years in most cases.

Tax relief on pension payments

You can get tax relief on pension payments you make into a company (occupational) pension, personal pension or stakeholder pension, as long as HMRC has approved the pension scheme.

When you retire, you may choose to take part of your pension as a tax-free lump sum.

For more information about tax relief on pension payments, see the GOV.UK website at:

Tax relief on rental income from property

There are different kinds of tax relief available depending on the kind of rental income you get:

  • If you let furnished rooms in your home, you can get up to £7,500 of tax-free rental income under the Rent a Room scheme. You can get more information about the Rent a Room scheme from GOV.UK.
  • If you earn other income from your property, like from renting a parking space on your drive or letting someone store items on your property for a fee, you can get up to £1,000 of this tax-free.

If you're a landlord renting out a property you can get information about costs you can claim to reduce tax from GOV.UK.

Tax relief on life insurance

You only get tax relief on life insurance if you took the insurance out on or before 13 March 1984. You get the relief at source by making a net payment of premium to the insurance company.

Tax relief on payments to other people

You may be able to get tax reliefs on payments to other people, for example, some maintenance payments and payments to charities.

You can get more information about tax relief on maintenance payments see the GOV.UK website at:

You can get more information about giving money to charity on the GOV.UK website at:

Claiming tax reliefs

You have to claim some reliefs by writing to your tax office, although most are automatic. You do not need to take action to claim automatic tax reliefs.

For more information about claiming tax reliefs, see the GOV.UK website at:

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