Rent A Room relief, which allows individuals up to €12,000 per year for letting accommodation in their home without a charge to tax, doesn’t apply to guest accommodation, according to eBrief No. 21/15.

According to the eBrief, income from the provision of accommodation to occasional visitors for short periods does not qualify for the relief as, in this scenario; the visitors use the accommodation as guest accommodation rather than for residential purposes. However, the relief can apply in the case of lettings to students, but not in the case of guest accommodation, including where such accommodation is provided through online accommodation booking sites.