With all the commotion recently about the €500 tax credit for registered tenancies with RTB, I have a question.

It states here: https://www.rtb.ie/register-a-tenancy/is-your-property-exempt-from-registration

“Is your property exempt from registration?

The registration of some tenancies in some properties may be exempt

The RTB remit does not extend to:

…..
the Rent a Room scheme (where the landlord and the tenant share the same self contained property).”

So, let’s say the landlord lives in an apartment with 2 bedrooms. There is only 1 door to the entrance (it’s not like 2 self contained units, rather it’s just 1 apartment).
The landlord wants to rent out one room in the apartment while staying in the other room.

1. Does the landlord have to register with RTB in this case?

2. Do they have the same 14,000 tax free limit?

3. Are the tenants not able to get the €500 tax relief because they are living in an unregistered tenancy?

4. Is there any type of registration at all that the landlord has to do?

Where can I find all this info?

3 comments
  1. You answered your own question – the landlord lives in the apartment, you are a licensee not a tenant and the landlord is eligible for rent a room tax relief and does not have to register with the RTB.

    Landlord needs to register with revenue for rent a room relief.

  2. 1 – no.

    2 – yes, they are renting out a room in their own residence.

    3 – not the way the measure is structured at present.

    4 – landlords using the Rent A Room scheme will now have to inform Revenue of same, this was not a requirement before.

  3. 1. No.

    2. Yes.

    3. Has it been confirmed RTB registration is needed to claim? If so, you could always approach them about registering. They don’t have to, but they can register with. RTB.

    4. Not at this time no.

Leave a Reply