Rental Sector
Dail Éireann — 2026-05-19
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James Browne (FF), Wexford

A principal private residence is somebody's own home. We have a rent-a-room scheme at the moment where people can rent a room out within their own property. The modular units that would be on principal private residences, those being, people's homes, are being deemed an extension of their homes in that respect. Landlords cannot use this scheme. If you want to call people renting out a room in their own home "landlords", so be it, but this is about people who, in one respect, are able to supplement their income in their own private residence. It is also provides people with somewhere they can live and if a rent is being charged, there is a tax credit on those principal private residences, or people's homes, when they rent out a room. That acknowledges the very different nature of those situations.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2026-05-19/debate/main
Retrieved: 2026-09-28T05:50:46+00:00
Sitting date: 2026-05-19