Tax relief on private rented accomodation

From Revenue Leaflet:

The credit for the years 2011 onwards applies to individuals who were renting a property on 7 December 2010. No credit is due to individuals who began renting after 7 December 2010.

What happens if someone was renting prior to 07-Dec-2010 but then moved house to rent a different property after that date. Is the tax credit still due to them? From the wording of the leaflet it would seem that this is the case but just wondering if anyone can shed some further light on it.

Yes the credit attaches to the individual rather than the letting. They have to have been in a letting at the relevant date but after that, the credit moves with them (provided they are renting).

Thanks mandelbrot