Patrick Costello (Dublin South Central, Green Party)
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120. To ask the Minister for Finance if the rent a room scheme allows for the renting of rooms to immediate family members. [38958/24]

Jack Chambers (Dublin West, Fianna Fail)
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The rent-a-room relief (contained in section 216A Taxes Consolidation Act 1997 (TCA)) provides that, where an individual rents a room or rooms in their home as residential accommodation, the individual is treated, for income tax purposes, as not having any income from the letting where the gross rent received (including sums for food, laundry or similar goods and services), does not exceed €14,000. If the gross rent received from letting a room or rooms exceeds €14,000 in a tax year, rent-a-room relief is not available, and the gross rent received is taxable in full.

The relief is not available where the sums received are from a child to a parent, or from a child to their parent’s civil partner. There is no restriction where rent is paid by other family members, for example, a niece or nephew.

I am advised by Revenue that further details in respect of rent-a-room relief can be found in Tax and Duty Manual Part 07-01-32 at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-07/07-01-32.pdf.