Would converted garage qualify under rent a room?

[Bronte]

I mean not habitable means it's not considered part of the original house (just as you're not allowed include non-habitable space in floor area calculations) and so falls outside the criteria for rent a room relief, where as if you section off some of the habitable space into a self-contained unit, you can then opt out of the requirements to register under the Residential Tenancies Act.

It's complicated by that fact that planning permission is required to create a self-contained unit, and such planning where granted usually forbids the letting of that unit.

So when I bought my bog standard house with attached garage, the garage was not part of the property? It was built at the same time as the house. The front part of said garage had a garage door. The other end had a shower toilet with a small utility type area and door to garden, access into there from kitchen. You could not live in the garage as it was single block, no plastering, no heating etc. How was the garage not considered part of the house? It had a flat roof.

 

[RedOnion]

Leo,
With respect, the tax legislation doesn't care whether it's habitable or not. The reference is 'building or part of a building'. Revenue guidance notes go further on the topic.
Yes, there are planning considerations, but that's a separate point, and has nothing to do with tax treatment.

Edit:
Here is wording in Revenue guidance note which specifically addressed converted garages (Part 07-01-32)
"
4.2 Self-contained unit
It is not possible to let an entire residence and claim rent-a-room relief, because the
room or rooms that are let must form part of the residence and the residence must
be occupied by the individual receiving the rent as her or his sole or main residence.
The room or rooms can comprise a self-contained unit within the residence such as a
basement flat or a converted garage attached to the residence. However, a self-
contained unit that is adjacent to the residence but not attached to it cannot qualify
for the relief."

 

[Leo]

ou can apply for planning for a self-contained unit so long as it's not used fully as a self-contained unit? Any wonder, there's blood on dem streets?

No, you can apply for a self-contained unit on grounds of need to house a family member who needs assistance. But once that need is gone, you agree to incorporate the unit back into the house.

Separately, if you have sufficient space to create a separate dwelling, attached or unattached, that can meet current building regs, you are perfectly free to do so. What the planners don't want is the creation of lots of substandard bedsits via back door.

 

[Leo]

So when I bought my bog standard house with attached garage, the garage was not part of the property? It was built at the same time as the house. The front part of said garage had a garage door. The other end had a shower toilet with a small utility type area and door to garden, access into there from kitchen. You could not live in the garage as it was single block, no plastering, no heating etc. How was the garage not considered part of the house? It had a flat roof.

It was of course part of the property, just like the garden and any outbuildings that are contained on the plot. It is very unlikely however that the garage was built to the standards that would qualify it as habitable space.

 

[Leo]

Leo,
With respect, the tax legislation doesn't care whether it's habitable or not.

Absolutely, building standards (for regular dwelling and rented accommodation) is covered by separate legislation.

 

[Bronte]

It was of course part of the property, just like the garden and any outbuildings that are contained on the plot. It is very unlikely however that the garage was built to the standards that would qualify it as habitable space.

Clearly it wasn't habitable in the normal sense. Though my husband spent the first summer in there as I rented out the house as a summer let ! After that I converted it and let it out as a flat. So it would have qualified as a rent a room under the legislation despite not being built with any planning permission etc. And I'm pretty certain it doesn't comply with any of the new building regulations either.

So if the OP does his conversion it will qualify under rent a room.

 

[Leo]

So if the OP does his conversion it will qualify under rent a room.

It is very unlikely they will get the planning permission necessary to let such a unit, in which case they would be breaking the law.