Rent-a-Room Relief

How is relief granted?

You must use the Revenue Online Service (ROS) to enter the amount of exempt income on your Form 11 if you are self-assessed. You must use myAccount to enter the amount of exempt income on your Form 12 if you pay tax through the Pay As You Earn (PAYE) system. You will then receive the relief due.

If you do not wish to receive this relief you can request to have the income taxed. You must request this in writing on or before your tax return's filing date.

There is a four year time limit to claim relief. This is important if you were paying tax all along on your rental income which should have been exempt.

 

Next: How does it affect other reliefs and taxes?