Social Housing Tenants can now avail of the benefits of the tax relief available under Revenue’s Rent-a-Room Relief Scheme. This Scheme permits tenants to ‘let’ a room or rooms in their homes to third-level students on a temporary basis. Rooms may be let by way of licence agreement between the tenant (the licensor) and the student (the licensee).
The Room for a Student – Local Authority Tenancies Scheme (the Scheme) will operate accordingly to the operating principles set out by the Department of Housing, Local Government and Heritage (DHLGH).