Revenue eBrief No. 005/26
06 January 2026
Rent a Room Relief
Tax and Duty Manual (TDM) Part 07-01-32 which deals with rent-a-room relief under section 216A Taxes Consolidation Act 1997 (TCA), has been updated in the following paragraphs:
- The previous paragraph 7.1, relating to the rental income credit which ceased in 2017, has been deleted.
- Paragraph 7.1 (previously Paragraph 7.2) deals with the extension of the rent tax credit in Section 3 Finance Act 2025.
- Paragraph 7.2 (previously paragraph 7.3) has been updated to reflect the amendment to section 216A TCA in Finance Act 2025 which replaced the reference to the former Mortgage Interest Relief under section 244 TCA with a reference to Mortgage Interest Tax Credit under section 473C TCA. An individual's entitlement to Mortgage Interest Tax Credit is not affected by receiving income to which Rent a Room Relief applies.
- Paragraph 7.3 now deals with the interaction of rent-a-room relief with the Living City Initiative, previously in paragraph 7.4.