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.