Revenue E-Brief

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Revenue E-Brief Issue 147/19, 25 July 2019

Rent-A-Room Relief

Tax and Duty Manual Part 07-01-32, which deals with rent-a-room relief, has been updated to reflect changes to related tax reliefs and to reflect amendments introduced in Finance Act 2018. These amendments provide for a minimum rental period of 28 consecutive days to qualify for the relief, subject to certain exceptions.

25 July 2019