Dáil Éireann Debate, Thursday - 18 September 2025
201. Deputy Ken O'Flynn asked the Minister for Finance if ##income earned under the room for a student local authority tenancies scheme qualifies for rent-a-room relief up to fourteen thousand euro per year, subject to the conditions of the Revenue Commissioners; and the exclusions that apply to social housing tenants. [49335/25]
Amharc ar fhreagraRent-a-Room relief, which is provided for in section 216A Taxes Consolidation Act 1997 (TCA), was introduced in 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.
Section 216A TCA provides that, where an individual rents a room or rooms in their home as residential accommodation, and the gross rent received (including sums for food, laundry or similar goods and services) does not exceed €14,000 in the tax year, they treated for income tax purposes as having neither profits nor losses from the payment for that accommodation.
As a general rule, Rent-a-Room tax relief may be claimed regardless of whether the claimant is a homeowner or rents their principal private residence (including where the tenancy is a local authority tenancy). However, questions relating to the conditions of local authority tenancies (other than tax matters) are more appropriate to the Minister for Housing, Local Government and Heritage.
