Sub Letting - Tax liability?

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