Rent-a-Room Relief

If you let a room in your home, the income you receive may be exempt from tax.

The income you receive must not exceed the exemption limit. If it does then you are taxed on the total amount.

It can only be claimed by individual taxpayers.

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You cannot claim the relief against income received for the use of the room or rooms from:

your child or civil partner

an employer

short-term guests

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The annual exemption limit is €14,000.