As the Deputy will be aware, a new rent a room scheme is being introduced. Where a room or rooms in a person's principal private residence is let as residential accommodation and the gross annual rental income is less than £6,000 the rental income will be exempt from tax. The Bill will provide that room rentals coming within the scope of this scheme will not trigger a stamp duty clawback; nor will it affect full entitlement to CGT principal private residence relief, in the event of a subsequent disposal of the property, or full entitlement to mortgage interest relief. Full details of the scheme will be set out in the Finance Bill to be published next week.
The issue of the treatment of rental income for the purposes of the non-contributory pension is a matter for my colleague, the Minister for Social, Community and Family Affairs, Deputy Ahern. I understand that he is replying to a similar parliamentary question and will be addressing this particular aspect.