Section 216A of the Taxes Consolidation Act 1997 provides for the Rent-a-Room scheme. Under the terms of this scheme, sums arising to an individual in respect of the letting, for residential purposes, of a room or rooms in his or her home, may be fully exempt from income tax where they meet the conditions of the scheme and where the individual's total gross income from such letting(s) is below €14,000 for the tax year in question; this includes where the persons to whom they are renting are on the social housing waiting list.
Policy responsibility for social housing rests with the Minister for Housing, Planning and Local Government and the provision of non-tax incentives or other measures in this area are matters for him.