Michael McGrath
Question:186. Deputy Michael McGrath asked the Minister for Finance the income tax generated in 2015 from Airbnb hosts; and if he will make a statement on the matter. [22427/16]
View answerTuesday, 19 July 2016
Questions (186)
Written answers
As the Deputy will be aware, property owners who receive income from the provision of occasional guest accommodation should make a return of their taxable profits to Revenue and pay the resultant income tax, if any, under self-assessment rules in the normal manner. The provision of guest accommodation has never qualified for relief under the rent a room scheme. The Revenue operational manual for the rent a room scheme clearly states that income from the provision of accommodation to occasional visitors for short periods does not qualify for the scheme as visitors use the accommodation as guest accommodation rather than for residential purposes.
I am informed by the Revenue Commissioners that it is not possible to provide the information sought by the Deputy. Information filed on Income Tax returns does not require the income specific to particular activities, such as hosting for Airbnb, to be separately identified.