Clare Daly (Dublin North, United Left)
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303. To ask the Minister for Finance if he will clarify if budget 2016 altered the situation regarding the reply to Question No. 83 of 20 September 2015 in respect of persons who rent a room in their private residence being exempt from tax on income generated according to the limits set, regardless of the basis upon which they rent that room, particularly in light of those persons who are involved with AirBnB and other similar networks. [37744/15]

Michael Noonan (Limerick City, Fine Gael)
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It is assumed that the Deputy is referring to Question No. 83 from 30 September 2015. I can confirm that Budget 2016 made no change to the position as outlined in that response.