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Amendment of section 216A of Principal Act (rent-a-room relief)
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24. (1) Section 216A of the Principal Act is amended by inserting the following subsection after subsection (3B):
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“(3C) (a) In this subsection, ‘relevant person’ means a person who is resident or ordinarily resident in the State and is incapacitated by reason of mental or physical infirmity.
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(b) Subject to paragraph (c), subsection (2) shall not apply for a year of assessment to that part of the relevant sums arising to an individual in respect of the use by a person for the purposes of residential accommodation of a room or rooms in a qualifying residence where the person uses the room or rooms for a period which does not exceed 28 consecutive days.
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(c) Paragraph (b) shall not apply where the person using the room or rooms concerned—
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(i) is a relevant person,
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(ii) uses the room or rooms for a minimum of 4 consecutive days per week for not less than 4 consecutive weeks, or
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(iii) is receiving full-time or part-time instruction at a university, college, school or other educational establishment in the State.
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(d) Where—
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(i) the period for which a room or rooms in a qualifying residence is or are used by a person for the purposes of residential accommodation does not exceed 28 consecutive days, and
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(ii) the individual to whom relevant sums have arisen in respect of that use claims that subparagraph (i), (ii) or (iii) of paragraph (c) applies,
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the Revenue Commissioners may require the individual to provide proof supporting such claim.”.
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(2) Subsection (1) applies for the year of assessment 2019 and each subsequent year of assessment.
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