nominal rent from son: should i declare or not declare this reduced rent?

looking for some advice. I own two apartments, and have always declared the income on both properties. Now my son has moved into one of the apartments and only pays a small amount of rent.
Question is, should i declare or not declare this reduced rent?.
Is there any issue about benefit in kind?
I assume I cannot offset the full expenses against a reduced/sometimes no rent?
The second apartment will continue to be declared

Re: nominal rent from son

papervalue said:

may be worth continue to declare- if the income is less than expenses such as mortgage interest the loss can be offset against the other property. at a tax inspection they are entitled to look at private bank stat- want to knew about these lodgements. if proper relationship of lanlord tenant-son should be able to claim tax credit .

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This reply from papervalue was made in another (now deleted) thread.

I'd treat this as repayment of some of the money you spent propping him up for the last twenty years, unless he's a lot different from every other young lad in Ireland. It's certainly not income!

Ok
What would happen if the son let out a room in the apartment?
And gave this rental income to the landord?
Would the landlord have to declare this income?
Thanks

agencydude said:

Ok
What would happen if the son let out a room in the apartment?
And gave this rental income to the landord?
Would the landlord have to declare this income?
Thanks

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i believe you would have to declare this as effectively you are renting the room out as you own the apt.