The portfolio of a buy-to-let investor may include a range of properties a two-bedroom flat, a four-bedroom house with multiple occupants or student accommodation. Now they can add a hotel to their list.

The latest project, which experts have predicted will become an important trend in the rental sector, is hotel-to-let, where developers sell single rooms on an extended lease, 999 years for example, for around £235,000.

The purchaser can reap 50 per cent of the hotel room income.

The landlord has to pay £500 a year towards maintenance and the rooms are managed by the company which owns the hotel.

Landlords who have purchased with the hotel-to-let scheme can also stay in their room for £10 a night, on 52 occasions throughout a year.

The property qualifies for rollover tax relief and taper relief (a form of capital gains tax) because it is a commercial investment.

The idea was pioneered in the UK by GuestInvest which opened Guesthouse West in 2004.

It promptly sold all its rooms and the company is holding a number of events throughout London this month to showcase its latest development, which is planned for construction near Paddington station.

Johnny Sandelson, owner of GuestInvest, said: "The scheme has been designed for private individuals who need occasional accommodation in London and other cities without the hassle of traditional property ownership, or for companies facing regular hotel bills for visiting staff or clients."

"As far as we know, this has never been done before," Mr Sandelson said yesterday.

"It's a variation on two commodities the pied-a-terre and the buy-to-let but it is better than both schemes because of the tax benefits."

Rooms can be sold on and GuestInvest says two investors have achieved a 10 per cent capital gain.

The average yearly income sits at around £24,115 in total benefits (including reduced rates for landlords) which amounts to a 6.5 per cent net return, based on the room being occupied for three quarters of the year.

A similar venture is being offered by Galliard Homes and Frogmore Property Company, at the planned 14-storey aparthotel, Westminster Bridge Park Plaza, opposite the House of Parliament.

The development has prices starting from £175,000, with a £1,000 initial deposit and offers a six per cent guaranteed net return on deposit, until building is completed in 2010, and then on purchase price until 2015, after which income depends on public demand.

GuestInvest events will take place at Canary Wharf, Corney & Barrow, 9 Cabot Square, London, tomorrow from noon to 3pm and from 5pm to 8pm, at the Lay & Wheeler Wine Bar, 33 Cornhill, London on January 26 and at the Guesthouse West, 163-165 Westbourne Grove, London on January 28.