325. Deputy Shane Ross asked the Minister for Finance further to Parliamentary Question No. 106 of 9 July 2015, if the Revenue Commissioners have the legal remit to interpret the rent-a-room relief, governed by section 216A of the Taxes Consolidation Act 1997, to exclude those whose rental income is derived through the use of Airbnb; if he considers this is sufficiently important for the many Airbnb hosts to require specific legislation clarifying the position; his views that it is fair to have income tax charges now retrospectively imposed when it was understood that the income would fall under the rent-a-room relief; and if he will make a statement on the matter. [31130/15]

Summary

325. Deputy Shane Ross asked the Minister for Finance further to Parliamentary Question No. 106 of 9 July 2015, if the Revenue Commissioners have the legal remit to interpret the rent-a-room relief, governed by section 216A of the Taxes Consolidation Act 1997, to exclude those whose rental income is derived through the use of Airbnb; if he considers this is sufficiently important for the many Airbnb hosts to require specific legislation clarifying the position; his views that it is fair to have income tax charges now retrospectively imposed when it was understood that the income would fall under the rent-a-room relief; and if he will make a statement on the matter. [31130/15]

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• Tax Reliefs Application

  xml · EN · 22 September 2015

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