Husband & wife jointly own their house. During the summer, Mrs Wife will let out say 2 rooms of 10 to holiday makers (not FHL but as a guest house). She is a sole trader i.e. husband NOT a partner in this trade.
During the winter, no lets are made and both occupy the full house.
Question: is Mr Husband entitled to claim lettings relief even though he himself was not a partner in the lettings business?