Spare room in 2nd home....eligible for 'rent a room' relief?

Grandpa Hassan

I have a two bedroom house in Dublin, but I moved to London a few months ago for work. I doubt I will be returning to Ireland on a permanent basis any time soon.

I still maintain Irish bank accounts, am repaying a loan, and have a mortgage on the Dublin property. I am a regular vistor, spending a weekend or two a month in Dublin, and an occasional holiday. When I am over, I stay in my own house. The rest of the time, the master bedroom is empty.

I continue to rent my spare room to the same person (a friend of mine) as when I was living there myself. This income previously was treated under the 'rent a room' scheme

Is my rental income (€6,600) still eligible under the 'rent a room' scheme, given that I am only renting the room, under a 'lodger' agreement rather than a full lease / tenancy agreement,and I still use the property as a 2nd home? Or is it fully taxable given that I do not live there permanently?

This rent is my only income in Ireland. It does not cover even the interest part of mortgage, but I visit regularly and would otherwise have to pay for hotels. I will be paying my NPPR before the deadline, paid my household charge, and intend to pay the property tax.

I will likely pay an accountant to make sure I am tax compliant between the UK and Ireland (I assume I should still be doing an Irish tax return), but in the meantime, any comments would be welcome.

dbran

Hi

I would say no as it must be your sole or main residence. It clearly is not because you reside in London.

http://www.revenue.ie/en/tax/it/leaflets/it70.html#section11

dbran

sled driver

dbran wrote: »

Hi

I would say no as it must be your sole or main residence. It clearly is not because you reside in London.

http://www.revenue.ie/en/tax/it/leaflets/it70.html#section11

dbran

I'm not sure I'd agree with this point of view and it's always a problem reading the guidance notes rather than the legislation. I think an argument could be made to the contrary.