§ Mr. Adleyasked the Chancellor of the Exchequer if he will amplify the level of use of a private home as a guesthouse which he deems to be carrying on a trade.
§ Mr. Robert SheldonA number of factors determine whether the letting of furnished accommodation amounts to a trade, including the scale, type and frequency of the letting and the provision of personal services. Where meals and accommodation are regularly provided to paying guests, such activities would usually be treated as trading, but I should be glad to look into any particular case which the hon. Member may have in mind.