Revenue eBrief No. 157/23 – Rent-a-room relief

Revenue eBrief No. 157/23

06 July 2023

Rent-a-room relief

Tax and Duty Manual Part 07-01-32 (Rent-a-room relief) has been amended as follows:

  • a new paragraph 7.2 to include material on the rent tax credit and
  • obsolete material on owner occupier relief under certain property based tax incentive schemes and relief from stamp duty for first time buyers and certain owner occupiers has been deleted.

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