FIS now called Working Family Payment is paid to people who work at least 19 hours per week and their wages do not reach the income limit set out to cater for a family of a particular size. Your friend can also claim Rent Allowance and other benefits depending on her particular circumstances. As far as you are concerned Rent a Room Scheme does not require people to register as a Landlord as long as it is just a room/rooms you are renting. However, if you rent a self contained unit you are required to register but up to €14,000 is still tax free. If you rent to someone in receipt of a HAP payment your accommodation has to meet certain standards and you have to provide a Tax Clearance Cert. As far as bills are concerned I am not too sure what your friend may qualify for but if she pays you for food, electricity etc., anything over the €14,000 is taxable. You would probably need to check with your house insurance company if you require Landlords Insurance.