Micheál Martin: Rent-a-Room scheme "something we should consider expanding"

[Eblanoid]

Do we declare it in our 2026 tax year ???.

From Revenue: How is Rent-A-Room Relief claimed?:

You must enter the amount of exempt income on your:

• Income Tax Return (Form 11) using the Revenue Online Service (ROS) if you are self-assessed
• or
• Income Tax Return (Form 12) using myAccount if you are registered for Pay As You Earn (PAYE).

From Tax & Duty manual: Rent-A-Room Relief: Part 07-01-32, page 3:

The provision covers, for example, sums arising from lettings to students for an academic year or term.

 

[DannyBoyD]

do we need to declare that income

My apologies, I read this as do you need to pay tax on the income; to which the answer is no.

It comes under rent-a-room, as the above post says, so long as you stay at 14k - don't go over.

 

[patfert1]

I think if you are actually using the bedroom even only one or two nights a week, then it is a licence, but the view seems to be you just mark the box bedroom as your own, never occupy it and you are sorted licence wise. I don't think these landlords are claiming rent a room though.

If I read it correctly, you cannot claim RaR relief in this case. It would be a pity though. If I have a property in Dublin I use 4 nights a week and return to my PPR in the countryside at the weekend, I might want to rent out a spare room.

It's also a pity that 14k is the tax-free limit, because if I had a house (PPR) with 2 spare rooms, there is only an incentive for me to rent out one. It would be better if the 14k limit is per lodger.

 

[DannyBoyD]

property in Dublin I use 4 nights a week and return to my PPR in the countryside

So declare the Dublin property as your PPR & the other as a holiday home.