Local authority tenants can earn up to €14,000 per year tax-free by renting a spare room to a third-level student. Under Revenue's Rent-a-Room Relief, this income is exempt from tax and does not affect social welfare entitlements. However, local authority tenants must seek prior written approval from their local council before letting the room.
The 'Room for a Student - Local Authority Tenancies Scheme' came into operation on 1 December 2023 and allows approved local authority tenants to rent out rooms in their homes to eligible third level students.
My Department monitored the scheme for a period of 12 months from December 2023 until December 2024, in order to establish its take-up and impact.
Data on the uptake of the scheme for the period December 2023 to December 2024 may be found in the table attached. My Department does not hold data on the numbers of students currently accommodated under the scheme details of which may be obtained from the individual local authorities concerned.
Room for a Student – Local Authority Tenancies Scheme – Applications Dec 23- Dec 24
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-
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Applications Approved
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Carlow County Council
|
0
|
|
Cavan County Council
|
0
|
|
Clare County Council
|
0
|
|
Cork City Council
|
1
|
|
Cork County Council
|
0
|
|
Donegal County Council
|
1
|
|
Dublin City Council
|
2
|
|
Dun Laoghaire/Rathdown
|
0
|
|
Fingal County Council
|
0
|
|
Galway City Council
|
0
|
|
Galway County Council
|
0
|
|
Kerry County Council
|
0
|
|
Kildare County Council
|
0
|
|
Kilkenny County Council
|
0
|
|
Laois County Council
|
0
|
|
Leitrim County Council
|
0
|
|
Limerick City and County
|
2
|
|
Longford County Council
|
0
|
|
Louth County Council
|
0
|
|
Mayo County Council
|
0
|
|
Meath County Council
|
0
|
|
Monaghan County Council
|
0
|
|
Offaly County Council
|
0
|
|
Roscommon County Council
|
0
|
|
Sligo County Council
|
0
|
|
South Dublin County Council
|
1
|
|
Tipperary County Council
|
0
|
|
Waterford City and County
|
0
|
|
Westmeath County Council
|
0
|
|
Wexford County Council
|
0
|
|
Wicklow County Council
|
0
|
|
Total
|
7
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|
|
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