# Sub Letting - Tax liability?



## NNN (7 Mar 2007)

I have recently signed a lease on a house that containing a provision enabling me to sublet a room, subject to a written agreement with the sub-lessee that complies with the Residential Tenancies Act 2004. Is the rent charged by me to the sublessee liable for tax (rent I would intend to charge would be half of the overall rent payable by me on the house)?


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## Domo (7 Mar 2007)

If the house is your PPR you can get "rent a room relief"


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## NNN (7 Mar 2007)

No it's not my PPR. I am renting it from a landlord


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## ClubMan (7 Mar 2007)

It can still be your _PPR _even if you don't own it as far as I know.


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## Luternau (7 Mar 2007)

PPR (Principle Private Residence) refers to place of residence not ownership.  Rent a room should apply to you-worth checking with Revenue to be sure that it does not just apply to home owners.


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## ubiquitous (7 Mar 2007)

Hard to see how domestic subletting by a tenant (effectively a sharing of the rent cost) could be regarded as taxable income (regardless of PPR status) unless perhaps the income from subletting exceeded the cost of rent.


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## alfabeta (9 Mar 2007)

Income from the subletting possibly could be regarded as rent in the hand of the tenant as the agreement is between the tenant and sub-tenant not the landlord and the subtenant, I can see an arguement for and against, notwithstanding this, Rent a Room is available to those in rented accommodation if below the limit and not commercial.


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