Ruth Coppinger (Dublin West, Anti-Austerity Alliance)
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312. To ask the Minister for Environment, Community and Local Government when he will assist the Students Union in the University College Dublin with its promotion of the rent-a-room scheme following his meeting on 2 September 2015 with the president of the union; and if he will make a statement on the matter. [9067/16]

Alan Kelly (Tipperary, Labour)
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Rent-a-room relief was introduced with the aim of increasing the availability of rented residential accommodation. Under the scheme, rooms rented in a person’s sole or main residence as residential accommodation, including rooms let to students for the academic year are exempt from tax, PRSI and USC since 1 January 2015.

The annual limit on exempt income is €12,000. The governing legislation is contained in section 216A Taxes Consolidation Act, 1997, and comes within the remit of the Minister for Finance.