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The way tax is calculated for people who take in private boarders, including student home stays, changed at the start of the 2007 income year. Fewer boarding service providers are likely to have to file a tax return.
If you receive income from private boarders, including student homestays you can choose either the standard-cost method or the actual-cost method to work out whether you have to pay tax on this income.
A range of further information about tax on the income from providing boarding services.