Section 216A Rent-a-room relief What is rent-a-room relief? (1) Rent-a-room relief applies where a person receives rent (relevant sums) from letting rooms in his/her home (qualifying residence, i.e., a residential premises in the State which he/she occupies as his/her main residence). The rent includes sums receivable in respect of meals, cleaning, laundry and other similar […]

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