Rent out car parking space

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Hi,
If you rent out a car parking space fro 100 euro per month, is that subject to tax?
Thanks
 
As all income is taxable from all sources I can't see why this income would this income would be exempt
 
What revenue form do i need to declare im renting out a parking space and pay tax on it?
 
If you are a PAYE worker you can do it on [broken link removed] once the income is not very high, usually under say €2,000 or so per annum. If you are self-employed you would be already filing an annual [broken link removed] and you could include it there.
 
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