Dáil Éireann Debate, Wednesday - 6 May 2026
210. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of people registered with the Revenue Commissioners for the rent-a-room tax relief in each of the years from its introduction in 2001 to date, in tabular form; and if he will make a statement on the matter. [31865/26]
View answerRent-a-Room relief, which is provided for in section 216A Taxes Consolidation Act 1997 (TCA), was introduced in Finance Act 2001 with the aim of increasing the availability of rented residential accommodation.
The relief acts as an incentive to encourage individuals to let rooms in their principal private residence as residential accommodation in order to bring about an increase in the availability of rental accommodation.
In accordance with section 216A TCA, an individual who lets a room or rooms in their sole or main residence as residential accommodation may be exempt from income tax, PRSI and USC in respect of income from the letting where the aggregate of the gross rents and any sums for meals or other services supplied with the letting does not exceed the threshold at present of €14,000 per year. Although the income is exempt it must be included in the individual’s tax return for the year in question.
Further details in respect of rent-a-room relief can be found in Tax and Duty Manual Part 07-01-32 on the Revenue's website at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-07/07-01-32.pdf.
I am advised by Revenue that the number of taxpayer units who availed of the ‘Rent-a-Room Relief’ up to an including 2023 is as set out in the table below. The 2024 data will be available in the coming months.
Table: Rent-a-Room Claimants (Taxpayer Units)
|
Year |
Claimants (Taxpayer Units*) |
|
2023 |
16,580 |
|
2022 |
14,180 |
|
2021 |
10,730 |
|
2020 |
9,310 |
|
2019 |
9,810 |
|
2018 |
9,240 |
|
2017 |
8,160 |
|
2016 |
7,350 |
|
2015 |
6,460 |
|
2014 |
5,710 |
|
2013 |
5,730 |
|
2012 |
5,250 |
|
2011 |
3,920 |
|
2010 |
3,770 |
|
2009 |
3,770 |
|
2008 |
3,600 |
|
2007 |
3,180 |
|
2006 |
3,560 |
|
2005 |
2,820 |
|
2004 |
2,300 |
|
2003 |
2,000 |
|
2002 |
1,440 |
*A taxpayer unit refers to an individual except in the case of jointly assessed couples who are counted as one taxpayer unit.
