COMHAIRLE CONTAE ÁTHA CLIATH THEAS
SOUTH DUBLIN COUNTY COUNCIL

South Dublin County Council Crest

MEETING OF SOUTH DUBLIN COUNTY COUNCIL

Monday, April 13, 2026

QUESTION NO. 13

QUESTION: Councillor E. Ó Broin

To ask the Chief Executive if social housing tenants can participate in the rent-a-room-relief scheme, whereby they can earn rent, tax free for letting out a spare room?

REPLY:

The 'Rent-a-Room' Scheme permits an individual to rent a room or rooms in their home, retain their social welfare entitlements where applicable, and earn up to €14,000 in rental income free from tax liability. The scheme is open to homeowners and also primary tenants who may have a spare room in their rented property, including Local Authority tenants. Information on the Rent-a-Room scheme can be found on the Revenue website.

With effect from the 1st December 2023, local authority tenants are able to rent out a room to a third level student under the 'Room for a Student'  Local Authority Tenancies Scheme with the prior permission of the local authority as the landlord. Details of the scheme and application forms for both tenant and student are available from our website at Room for a Student - SDCC.