Michael McGrath (Cork South Central, Fianna Fail)
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The annual cost and number of claimants of the ‘Rent-a-Room Relief’’ is available in the Cost of Tax Expenditures Publication, which is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx.

The following table sets out data on the number of taxpayer units availing of the Rent-a-Room scheme, together with the Exchequer cost of the relief for the years 2016 - 2021 (the latest year for which data are available).