Claire Kerrane (Roscommon-Galway, Sinn Fein)
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200. To ask the Minister for Finance further to Parliamentary Question No. 668 of 29 July 2025, if the exemption from motor tax and an annual fuel grant, under the disabled drivers and disabled passengers scheme is available for people to apply and access immediately; if so, the way in which a person applies; and if he will make a statement on the matter. [49331/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy is aware the Disabled Drivers and Disabled Passengers Scheme (DDS) provides relief from VRT and VAT on the use of an adapted car, as well as an exemption from motor tax and an annual fuel grant. A Primary Medical Card holder can avail of the exemption from motor tax and the Fuel Grant under the DDS. The motor tax exemption can be applied for at a local Motor Taxation Office. The Fuel Grant is claimed through Revenue's online service myAccount. Further information on the DDS and it's reliefs can be found using the following link: www.citizensinformation.ie/en/travel-and-recreation/transport-and-disability/tax-relief-for-disabled-drivers-and-disabled-passengers/

It is a condition of the scheme that applications for fuel grant claims must be made retrospectively at least 12 months after costs have been incurred and costs incurred up to four years previously may also be claimed, where they have not previously been claimed.

Ken O'Flynn (Cork North-Central, Independent Ireland Party)
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201. To ask the Minister for Finance if ##income earned under the room for a student local authority tenancies scheme qualifies for rent-a-room relief up to fourteen thousand euro per year, subject to the conditions of the Revenue Commissioners; and the exclusions that apply to social housing tenants. [49335/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Rent-a-Room relief, which is provided for in section 216A Taxes Consolidation Act 1997 (TCA), was introduced in 2001 with the aim of increasing the availability of rented residential accommodation. The relief acts as an incentive to encourage individuals to let rooms in their principal private residence as residential accommodation in order to bring about an increase in the availability of rental accommodation.

Section 216A TCA provides that, where an individual rents a room or rooms in their home as residential accommodation, and the gross rent received (including sums for food, laundry or similar goods and services) does not exceed €14,000 in the tax year, they treated for income tax purposes as having neither profits nor losses from the payment for that accommodation.

As a general rule, Rent-a-Room tax relief may be claimed regardless of whether the claimant is a homeowner or rents their principal private residence (including where the tenancy is a local authority tenancy). However, questions relating to the conditions of local authority tenancies (other than tax matters) are more appropriate to the Minister for Housing, Local Government and Heritage.