Revenue eBrief No. 157/23
06 July 2023
Rent-a-room relief
Tax and Duty Manual Part 07-01-32 (Rent-a-room relief) has been amended as follows:
- a new paragraph 7.2 to include material on the rent tax credit and
- obsolete material on owner occupier relief under certain property based tax incentive schemes and relief from stamp duty for first time buyers and certain owner occupiers has been deleted.