A Lodger is not a Tenant.
You'd probably use the term Tenant if they were a Tenant... but you didn't, you said Lodger. I'm quietly confident you're onto an unsatisfactory answer. By having a Lodger you are actually taking advantage of another tax saving rule - encouraging simplicity - £7,500 (isn't it?) that you're getting in tax free... which is a lot better than paying tax on any rental income then offsetting
some expenses.
Here's your cake, have it... would you like to eat it too?
