Digs and Rent-a-Room

Budget 2027 is on Tuesday 6 October 2026 (Citizens Information). The EUR 14,000 limit and other figures below are pre-Budget; recheck after it.

What digs are

A room in the landlord's home. The RTB states that "if the landlord lives in the same building, or part of a building, as the tenant, the property does not fall under the RTB's remit", and registration is not required under Rent a Room or Digs where the landlord is an individual. Citizens Information: you have a licence agreement, not a tenancy; if you rent a self-contained flat in the landlord's home, full tenancy protections apply.

Your rights in a licence (Citizens Information)

• The landlord is not obliged to provide a rent book; the property does not need to meet minimum physical standards unless you receive HAP.
• Tenancy registration with the RTB is not required and you cannot use the RTB's dispute resolution service.
• The landlord can end the arrangement at any time with "reasonable notice".
• Small Claims Court is the main recourse for disputes over deposits or damage beyond normal wear and tear.
• Threshold offers free housing rights advice: 1800 454 454 (Mon-Fri 9am-9pm).

Government voluntary framework (Department of Further and Higher Education)

The Department published a voluntary regulatory framework and a sample licence agreement. The framework says:

• a written licence agreement is recommended between the homeowner (or primary tenant) and the student before the student takes up the offer;
• the deposit "should be no more than one month's rent", and deposit plus rent paid up front "should not exceed two months' rent";
• the agreement should state the notice period for both sides where termination before the agreed end date is sought;
• rents would ideally be "considerably below" those sought for private rental or purpose-built student accommodation;
• if a dispute cannot be resolved, a case may be taken to the Small Claims Court;
• suspected fraud or scams should be reported to An Garda Siochana.

The framework is voluntary; a host is not legally bound to use it.

Finding digs

Most colleges keep accommodation databases through their accommodation offices or students' unions. The Department names Student Pad and Accommodation Pad as platforms many institutions use. Local authority tenants "are eligible to rent a room(s) in their home to a third level student"; contact the local authority. The Department publishes no standard digs rent.

Tax for hosts

• Rent-a-Room relief limit (Revenue): "The income you receive must not exceed the exemption limit of EUR 14,000. If it does, then you are taxed on the total amount." Below the limit the income is free of Income Tax, PRSI and USC. The limit has been EUR 14,000 since 1 January 2017 (Revenue manual). It is unchanged on Revenue's current page; Budget 2027 could change it.
• Only individual taxpayers can claim; jointly assessed couples share the relief.
• The room must be in a qualifying residence: the host's sole or main residence during the tax year (renters can claim). The whole residence cannot be let. Self-contained units attached to the residence count; detached adjacent units do not (Revenue manual).
• Not available for income from the host's child or the child of a civil partner, the host's employer, or short-term guests booked online. Lettings of 28 consecutive days or fewer are excluded, except shorter-term residential accommodation not for leisure or commercial purposes, including full- or part-time students (Revenue).
• Expenses cannot be deducted.
• The Department (gov.ie): hosts can earn up to EUR 14,000 before paying tax while keeping social welfare eligibility.
• National Student Accommodation Strategy (gov.ie): "Rent a Room accommodation is a potential immediate source to increase the supply."

Tax for a parent of a student in digs

Revenue: following Budget 2025, rent-a-room or digs arrangements now qualify for the Rent Tax Credit for claims covering tax years 2022 to 2028. The parent and child must not be related to the landlord. The credit excludes utilities, board and laundry. See file 03.

Checklist for students

1. Get the signed licence before paying.
2. Deposit no more than 1 month's rent.
3. Confirm what bills, meals and laundry are included.
4. Agree notice periods and guest rules in writing.
5. Keep receipts.

Official sources

• https://www.gov.ie/en/department-of-further-and-higher-education-research-innovation-and-science/services/rent-a-room-to-a-student/
• https://www.gov.ie/en/department-of-further-and-higher-education-research-innovation-and-science/publications/rent-a-room-voluntary-regulatory-framework/
• https://www.citizensinformation.ie/en/housing/renting-a-home/tenants-rights-and-responsibilities/sharing-accommodation-with-your-landlord/
• https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-a-room-relief/index.aspx
• https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-a-room-relief/qualifying-conditions.aspx
• https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-07/07-01-32.pdf
• https://www.citizensinformation.ie/en/money-and-tax/budgets/budget-2027/
• https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-credit/used-by-child.aspx
• https://www.rtb.ie/registration-and-compliance/registrations/student-specific-accommodation
• https://www.gov.ie/en/department-of-further-and-higher-education-research-innovation-and-science/press-releases/national-student-accommodation-strategy-to-support-delivery-of-42000-student-beds/