From 1 January 2019, a minimum rental period of 28 consecutive days is required to qualify for tax relief under the rent-a-room relief scheme, subject to certain exceptions.

Relief can still apply however where the 28 day rule is not fulfilled and where the person using the accommodation is

1. resident or ordinarily resident in Ireland and is incapacitated due to mental or physical infirmity;
2. residing in the property for a minimum of four consecutive days per week, for at least four consecutive weeks (e.g. digs); or
3. a full or part-time student in Ireland.

The relief does not apply to short-term tourist accommodation.