Billy Timmins (Wicklow, Independent)
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201. To ask the Minister for Environment, Community and Local Government the position regarding a matter (details supplied) regarding the rent-a-room scheme; and if he will make a statement on the matter. [45654/14]

Alan Kelly (Tipperary North, Labour)
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With effect from 1 January 2014, Irish Water is responsible for public water services. The Water Services (No. 2) Act 2013 provides that Irish Water shall collect charges from its customers in receipt of water services provided by it. The Act defines a customer as the occupier of the premises in receipt of water services.

The ‘Rent-a room’ tax relief is a scheme operated by the Revenue Commissioners. An owner of a property availing of this tax relief will be the individual billed by Irish Water. In common with other utility bills, any contribution by the renter to water charges is a matter between the owner of the property and the renter.