Mr. Patrick Robinson:

Correct. This goes to a point that was made earlier by the representatives from Threshold and Trinity College Dublin; the tax position for short-term rentals in Ireland is pretty clear and straightforward. The Revenue Commissioners have determined and decided that the rent-a-room tax free allowance does not apply in this regard. This has been done on the basis that Revenue believes it is for longer-term stays and not short-terms stays. This goes back to the point that Revenue has not provided any definition of the difference between a long stay and a short stay. We would value some clarity on the matter. The Revenue Commissioners have the data they need to ensure that the correct amount of income tax is being collected.