Which Tenancy Agreement?
Question:
Is the rent over £100,000 per annum (ie over £8,333.33 per month)?
This is per tenancy agreement. So if you let a property out on a single tenancy agreement with three tenants who all sign it, at £150,000 pa the answer will be yes.
However if the tenants each have their own separate tenancy agreement for their own (rather expensive!) room with shared use of the rest of the house and each pay £50,000 pa, the answer will be no, even though the rental for the building as a whole will be over £100,000.

