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Rent-a-Room Relief

  1. Overview
  2. What conditions must be met?
  3. What type of residence qualifies?
  4. How is relief granted?
  5. How does it affect other reliefs and taxes?

How does it affect other reliefs and taxes?

If you qualify for Rent-a-Room Relief there will be no effect on Mortgage Interest Relief or Owner-Occupier Relief.

Your rental income will also be exempt from Pay Related Social Insurance (PRSI) and Universal Social Charge (USC).

There is no effect on the Capital Gains Tax (CGT) principal private residence exemption if you decide to sell your home.

Published: 03 November 2023 Print this page

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