Originally Posted by Claw Hammer
Have you any authority for this proposition or is it your own view? it seems to me they are incidental costs because liability for them only arises as a direct result of the rental of the room. Revenue check the total amount of money passing between the owner and the occupant. Over €14k tax due, below €14k, no tax due. Revenue do not want to find €15k was passed over but €1,200 is claimed to be dues to heat, light etc.
The ease or difficulty of collecting money for bills is not relevant to this issue. If you get more than €14k and some of that is due to utilities, and you argue the point, it could turn out to be a very expensive way of testing your theory.
I see, question my authority, my authority is I can read the legislation. If revenue meant what you say they have gone around about way of making it not clear, further to that they could easily have specified it, I don't believe it was intended when that legislation was drafted, now later it's being interpreted as they feel it suits them. Some of the links provided make it very clear that utilities are not mentioned or even referred to.
Also your understanding of what definition of incidental? Is what? I think they have used a poor choice of word to determine what associated coats are connected to the rental figure. If you rent a property you do not typically get electric heat broadband or tv included, it's not a cost associated with paying for a property, and also, if you go to a hotel you will be charged for incidental costs in addition to what you have paid for the room, some minor costs will be included, they won't count how many sheets you used to wipe your backside, but more significant things like call usage or drinking from the fridge certainly will be charged for.
I don't believe it was written for what is now being stated as utilities were never typically included in room rentals, quite rightly and as a sensible means to prevent misuse. In a student digs accommodation yes, and I believe the wordings original intent is clear that it was to prevent someone being charged for incidental charges excessively (like a hotel does), for cheap items where an unscrupulous person might try make an unreasonable profit by providing or insisting someone buy or use. The accountant link provided confirms that, and no doubt you can ring revenue and what will they say? Only quote the party line, I get that information from acts and SIs if I want it, it may be there scheme but they either shot themselves in the foot or are misinterpreting it after the fact intentionally, the authority still comes in the legislation, not what customer service at a over the phone or what an entire dept says.
Say someone rents a room, it's x amount per month, you can't be charged costs for cleaning or laundry or meals, some may do that excessively to bring in money out of proportion to their cost (and try to consider that outside the allowable limits), the simple way to avoid that is not provide certain things, in no way would I be cooking meals for people, not as a cost saving thing, don't have the time to be doing that, previously I used to put up a cleaning Rota and get people to clean their own mess anyway, that said I'm considering letting rooms again, I'd have people clean their own dishes but I'd probably have someone come in and do general cleaning, and maybe change sheets every so often to keep a room clean, ( I discovered in tge past some people didn't either change sheets or didn't use any which is a bit manky, doesn't do for keeping good quality mattresses, a side thing)