PRTB - who does the 'P' refer to

When the landlord is a Private individual and his residential property is let to a commercial entity (the company has its employees or contractors living in the property), does this come under the wing of the PRTB.

i.e. Does the "P" refer to a Private landlord in this case even though the tenant is not a private individual.

It was the company that signed the lease agreement.

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On a related note, with registration with PRTB being a prerequisite for claiming tax relief, is it mortgage interest relief only, or does it also apply to S.23 relief ?

I think it does, on the basis that it's essentially a sublet authorised by the landlord.

Short term and holiday lettings are exempt from having to register with the PRTB. This circumstance may also be exempt. Give them a ring.

Don't see any reason why this wouldn't need to be registered with PRTB. The situation is really that the company is the tenant and is licencing its employees to use the property.