(1) The Principal Act is amended in Chapter 1 of Part 7 by the insertion of the following after section 216:
(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.
(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
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