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Tax Code.

Dáil Éireann Debate, Tuesday - 9 October 2007

Tuesday, 9 October 2007

Questions (121)

Deirdre Clune


204 Deputy Deirdre Clune asked the Tánaiste and Minister for Finance his plans to review the rent a room scheme particularly where it relates to directly related individuals such as siblings; and if he will make a statement on the matter. [22274/07]

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Written answers (Question to Minister for Finance)

I have no plans to review the rent-a-room scheme in the way suggested by the Deputy.

The position is that section 14 of Finance Act 2007 amended section 216A of the Taxes Consolidation Act 1997, which exempts from income tax, income received from the letting of rooms in a person's private residence provided the income does not exceed €7,620 per annum. The amendment provided that the exemption does not apply where a child pays the rent to a parent. However, the amendment made no change to the manner in which the exemption applies to any other directly related individuals, who may avail of the rent-a-room scheme as before.