Coalition is planning to extend the existing rent-a-room scheme in bid to increase availability of rentals

Government Considering Tax‑Free Rental Scheme for ‘garden cabin’ modular homes
Homeowners are in line to earn €14,000 tax-free by renting out newly-built modular units in their back gardens under new changes being examined by the Government.
Legislation being introduced this summer will remove the need for planning permission to build modular structures of up to 45 square metres to the rear of existing homes, with the Coalition planning to expand the rent-a-room scheme once these changes are finalised.

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