Pádraig O'Sullivan (Cork North Central, Fianna Fail)
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210. To ask the Minister for Finance if he will detail the cost of the excise relief on petrol, diesel and green diesel heretofore which was announced in 2022 as part of the cost-of-living measures; and if he will make a statement on the matter. [9478/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that the estimated cost to date of the temporary reductions to Mineral Oil Tax (MOT) on Petrol, Diesel, and Marked Gas Oil (MGO), since their introduction in March 2022, are shown in the following table.

Paul Murphy (Dublin South West, RISE)
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211. To ask the Minister for Finance if he will expand the rent-a-room scheme to allow households who have an available bedroom to rent it to an asylum seeker. [9507/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that the scenario outlined in the Deputy’s Question currently qualifies under the rent-a-room scheme.

Sums arising to an individual in respect of the letting for residential purposes of a room or rooms in an individual’s “sole or main residence”, including the provision of meals, cleaning, laundry or other services supplied in connection with the letting, may be exempt from income tax where the conditions set out in section 216A Taxes Consolidation Act 1997 are met.

To qualify for rent-a-room relief, the total payment for the letting must be below the annual limit, which is €14,000. In establishing whether the income exceeds the limit, the gross amount is taken into account and no deduction is allowed for any expenses that have been incurred in connection with obtaining the income. The relief does not apply to short term lettings of 28 or fewer days, except in certain defined circumstances (lettings to students, disabled individuals, and “digs” for a minimum of four consecutive days per week for at least four consecutive weeks). There are also restrictions relating to lettings to immediate family members and lettings paid for by the individual’s employer.

Further information on rent-a-room relief is available from the Revenue website at: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-a-room-relief/index.aspx.