63. Deputy Olivia Mitchell asked the Minister for Finance if persons renting out a room or rooms in their home through AirBnB are eligible for the rent-a-room scheme; and if he will make a statement on the matter. [26744/15]

64. Deputy Olivia Mitchell asked the Minister for Finance his plans to extend the rent-a-room scheme to persons renting out a room or rooms in their home through AirBnB; and if he will make a statement on the matter. [26745/15]

I propose to take Questions Nos. 63 and 64 together.

I have no plans to extend the rent-a-room scheme to include guest accommodation lettings under AirBnB. This scheme is intended to increase the supply of rental accommodation by incentivising homeowners to rent out rooms in their principal primary residences to individuals on a residential basis.

A copy of an e-brief in relation to the interaction between AirBnB and rent-a-room relief was issued by the Revenue Commissioners on 03 February 2015. This e-Brief can be found on the Revenue website at http://www.revenue.ie/en/practitioner/ebrief/2015/no-212015.html.