Rent-a-Room Relief

How is Rent-A-Room Relief applied?

You must enter the amount of exempt income on your:

• Income Tax Return (Form 11) using the Revenue Online Service (ROS) if you are self-assessed
• or
• Income Tax Return (Form 12) using myAccount if you are registered for Pay As You Earn (PAYE).

There is a four-year time limit in which rent-a-room relief can be applied. This is important if you have been paying tax on your rental income which should have been exempt.

You can include the income to which rent-a-room relief applies on your Income Tax Return (form 12), on myAccount as follows:

1. Sign in to myAccount.
2. Click 'Review your tax for the previous 4 years' under the 'PAYE Services' tab.
3. Select 'Request' for a Statement of Liability, for the tax year you wish to claim.
4. Click 'Start' on the 'Completing your Income Tax Return' screen.
5. On the 'Tax credits & reliefs' page, click 'You and your family' under 'Add tax credits'.
6. Select 'Rent-a-Room Relief' and insert your Gross Rental income for the tax year, then click 'Add'.
7. Tick the box 'confirm all' and click 'Next'.
8. Complete the form and sign and submit.

Opting out

If you do not wish to receive this relief you can request to have the income taxed. You must send the request:

• through MyEnquiries in myAccount
• or
• in writing in your Revenue office.

You must do this on or before your tax return's filing date.

Declaring the income

You must declare the rental income even when it is exempt from Income Tax because of Rent-a-Room Relief.

You declare the income in the same way that you claim the relief, on:

• an Income Tax Return (Form 11) using Revenue Online Service (ROS) if you are self-assessed
• or
• an Income Tax Return (Form 12) using myAccount if you pay tax through the Pay As You Earn (PAYE) system.

Next: How does it affect other reliefs and taxes?