Seán Crowe (Dublin South West, Sinn Fein)
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Question 278: To ask the Minister for Finance if he will confirm that since 1 January 2007 individuals have been precluded from the entitlement of the rent a room scheme where the rent received is from connected persons who in turn are claiming rent relief.. [4000/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The 'Rent-a-Room' scheme affords relief from income tax in respect of gross receipts of up to €7,620 per annum from the letting by an individual of a room or rooms in the individual's sole or main residence. I announced in Budget 2007 that, from 1 January 2007, I intended to close off use of the scheme in the way described by the Deputy.

Accordingly, the Finance Bill 2007 provides that the Rent-a-Room scheme exemption will not apply where the income in question is received by a person from their adult child. The measure will apply regardless of whether the child is claiming rent relief.