Pearse Doherty (Donegal, Sinn Fein)
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163. To ask the Minister for Finance the number of persons who have availed of the rent-a-room relief in each of the past five years; the number who have applied since the increase in the threshold to €14,000; and if he will make a statement on the matter. [8485/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that a Costs of Tax Expenditures table is available on the Revenue Statistics webpage at

.

This table provides an annual breakdown of the cost to the Exchequer for the 'Rent-A-Room' relief from the years 2004 to 2014, the latest year for which data are available. The table will be updated in due course as newer information becomes available.

The threshold for the rent-a-room relief was increased in Budget 2017 from €12,000 to €14,000. There are currently no statistics available in relation to either the cost or the number of claimants since the change of threshold was implemented. 

Although the relief applies automatically, an individual who is required to submit an annual return of income must, nevertheless, enter the amount of exempt rental income on the return (in the 'Exempt Income' section of the form). The usual return of income is the Form 11. Revenue may also require certain individuals who are taxed under the PAYE system and who also have non-PAYE income to submit an annual return of income (Form 12).