Pearse Doherty (Donegal South West, Sinn Fein)
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167. To ask the Minister for Finance the number of persons who availed of the rent-a-room tax relief scheme in 2013. [44016/14]

Michael Noonan (Limerick City, Fine Gael)
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Section 216A of the Taxes Consolidation Act 1997, provides an exemption from income tax to individuals who let a room or rooms in their sole or main residence, known as rent-a-room relief. The exemption applies where the gross sums receivable in a tax year in respect of all such lettings in a property, including the provision of services supplied in connection with the letting, for example meals or laundry, does not exceed the annual ceiling, which is currently €10,000.

I am informed by the Revenue Commissioners that 4,070 taxpayers availed of the rent a room tax relief in 2012 (the most recent tax year for which data are available).

In the recent Budget I announced  an increase in the annual threshold from €10,000 to €12,000 in order to further encourage homeowners to rent out spare rooms in their homes, thereby increasing the supply of rental accommodation.