Skip to main content
Normal View

Tax Reliefs Application

Dáil Éireann Debate, Tuesday - 18 November 2014

Tuesday, 18 November 2014

Questions (167)

Pearse Doherty

Question:

167. Deputy Pearse Doherty asked the Minister for Finance the number of persons who availed of the rent-a-room tax relief scheme in 2013. [44016/14]

View answer

Written answers

Section 216A of the Taxes Consolidation Act 1997, provides an exemption from income tax to individuals who let a room or rooms in their sole or main residence, known as rent-a-room relief. The exemption applies where the gross sums receivable in a tax year in respect of all such lettings in a property, including the provision of services supplied in connection with the letting, for example meals or laundry, does not exceed the annual ceiling, which is currently €10,000.

I am informed by the Revenue Commissioners that 4,070 taxpayers availed of the rent a room tax relief in 2012 (the most recent tax year for which data are available).

In the recent Budget I announced  an increase in the annual threshold from €10,000 to €12,000 in order to further encourage homeowners to rent out spare rooms in their homes, thereby increasing the supply of rental accommodation.

Question No. 168 answered with Question No. 155.
Top
Share