Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
  Version 11 of 11    

216A. Rent-a-room relief.

(1) In this section -

"qualifying residence", in relation to an individual for a year of assessment, means a residential premises situated in the State which is occupied by the individual as his or her sole or main residence during the year of assessment;

"relevant sums" means all sums arising in respect of the use for the purposes of residential accommodation, of a room or rooms in a qualifying residence and includes sums arising in respect of meals, cleaning, laundry and other similar goods and services which are incidentally supplied in connection with that use;

"residential premises" means a building or part of a building used as a dwelling.

(2)

(a) This subsection applies if -

(i) relevant sums, chargeable to income tax under Case IV or Case V of Schedule D, arise to an individual (regardless of whether the relevant sums are chargeable to income tax under Case IV or Case V or under both Case IV and Case V), and

(ii) the amount of the relevant sums does not exceed the individual's

Comparing proposed amendment...