Thanks for the reply..
I am the owner in this scenario. So I would need to provide a tenancy agreement and declare the income via an annual Form 12 return ? Do I need to register the situation with the PRTB? Does renting to a HSE rent supp recipient entail an inspection by a welfare officer of the property at any point or that the property have any particular requirements/features ?
Sorry, there's more ! Are there any other tax implications outside the Rent a Room scheme limit ? Specifically, it is likely I will be entering a post graduate course in two years time, tax year examinable 2010. I am currently employed and just within the income limits to qualify for a maintenance grant as well as fees (based on 2009/2010 reckonable income limits). If the rent a room income is tax exempt, does this also mean it is not counted as reckonable income for grant eligibility purposes?