Revenue eBrief No. 150/24 – Rent a Room Relief

Revenue eBrief No. 150/24

05 June 2024

Rent a Room Relief

Tax and Duty Manual Part 07-01-32 on Rent-a-room relief has been updated as follows:

  • Paragraph 3.1 has been updated to clarify when relief is not available between family members;
  • Paragraph 7.2 provides details of the reintroduced Rent Tax Credit and how the credit interacts with the relief; and
  • Paragraph 7.3 has been updated to refer to the Mortgage Interest Tax Credit introduced in Finance (No. 2) Act 2023, which does not affect entitlement to rent-a-room relief.

The examples provided in this TDM have also been updated.

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