Sir, – The “rent-a-room” relief scheme was introduced 23 years ago in April 2001 to encourage homeowners to rent rooms in their home. The aim was to help combat the housing crisis at that time. As long as the gross annual income did not exceed €14,000, an individual could rent out a room in their home without incurring tax on the rental amount. We are now in the middle of another housing crisis, and students across the country struggle to find accommodation for colleges and universities. Despite significant increases in the cost of living, there has been no increase to the €14,000 gross annual rental limit in the intervening 23 years. Why not? – Yours, etc,
MARY CONNELL,
Dublin 3.