Rent-a-room relief: can I avail of it if lived in the house for 9 out of 12 months?

pasquale83

I own a house and I have been renting out the spare rooms for the last couple of years.

I am going to leave in October and I would like to be sure I can avail of the rent- a- room relief this year as well. I meet the criteria but I am going to live in the house for 9 out of 12 months this year.

As far as I understand from this link: http://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-a-room-relief/what-type-of-residence-qualifies.aspx I can avail of it as I have spent "most of the year" in the house. What do you think? I've reported below the relevant paragraph in the link above.

Thank you for your help!

What type of residence qualifies?
Sole or main residence
Your main residence is your home for most of the year and where friends would expect to find you. You do not have to own the property to claim relief.

The room or rooms must be in a residential property that is located in Ireland. You must use it as your main residence during the tax year.

davindub

pasquale83 wrote: »

I own a house and I have been renting out the spare rooms for the last couple of years.

I am going to leave in October and I would like to be sure I can avail of the rent- a- room relief this year as well. I meet the criteria but I am going to live in the house for 9 out of 12 months this year.

As far as I understand from this link: http://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-a-room-relief/what-type-of-residence-qualifies.aspx I can avail of it as I have spent "most of the year" in the house. What do you think? I've reported below the relevant paragraph in the link above.

Thank you for your help!

What type of residence qualifies?
Sole or main residence
Your main residence is your home for most of the year and where friends would expect to find you. You do not have to own the property to claim relief.

The room or rooms must be in a residential property that is located in Ireland. You must use it as your main residence during the tax year.

Yes, it is an annual limit but full year occupation is not required to claim the relief.

pasquale83

davindub wrote: »

Yes, it is an annual limit but full year occupation is not required to claim the relief.

Thank you for the quick reply, really appreciated!