Dáil Éireann Debate, Thursday - 9 July 2015
106. Deputy Shane Ross asked the Minister for Finance if he will consider including rental income derived from AirBnB rentals under the rent-a-room relief, as opposed to it being subject to income tax, as is presently the case; if he considers there is an unfair distinction between sources of rental income; and if he will make a statement on the matter. [28023/15]
View answerI have no plans to extend the rent-a-room scheme to include guest accommodation lettings under AirBnB. The rent-a-room scheme is intended to increase the supply of rental accommodation by incentivising homeowners to rent out rooms in their principal primary residences to individuals on a residential basis.
A copy of an e-brief in relation to the interaction between AirBnB and rent-a-room relief was issued by the Revenue Commissioners on 03 February 2015. This e-Brief can be found on the Revenue website at www.revenue.ie/en/practitioner/ebrief/2015/no-212015.html.
