Is there rent a room relief or FHA available for companies?

Rent a Room Relief is a scheme in the UK that allows individuals to earn tax-free income from letting out a room in their homes. This relief is specifically designed for residential property owners and not for companies. Companies cannot claim Rent a Room Relief as it is limited to individual taxpayers; hence, a company would not be eligible regardless of circumstances.

Given this context, the correct response to whether Rent a Room Relief or Fellow of the Institute of Housing Association (FHA) is available for companies is "False." The relief is restricted to individuals and is tied to specific criteria applicable to residential landlords rather than corporate entities.

In summary, Rent a Room Relief does not apply to companies, and therefore the notion that it is available to them is incorrect.