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Letting a room in your own home? A Lodger Agreement (a "licence", not a tenancy) is the correct structure for the lodger arrangement excluded from the Residential Tenancies Act 2004. Our free template is built around the Rent-a-Room Relief framework under section 216A TCA 1997 and preserves the €14,000 tax-free threshold raised in Budget 2024.
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| NAME | Brendan Walsh (father) |
| CONTACT | +353 86 555 0123 |
This Lodger Agreement (the "Agreement") is made between the Householder and the Lodger above and is a licence to occupy a room in the Householder's principal private residence. It is not a residential tenancy and the Lodger does not have exclusive possession of any part of the Property. The arrangement is excluded from the protections of the Residential Tenancies Act 2004 by virtue of s.3(2)(g), because the Lodger is in shared occupation of the Householder's home.
Available as a print-ready PDF or an editable Microsoft Word (.docx) file.
A Lodger Agreement is a licence granted by a householder (the "Licensor") to a lodger (the "Licensee") to occupy a room in the householder's own home, sharing common areas such as kitchen, bathroom and living room. Unlike a tenancy, a licence does not confer exclusive possession on the lodger — the householder retains overall control of the property at all times.
This distinction is legally crucial: because the lodger does not have exclusive possession of any part of the home, the arrangement is expressly excluded from the Residential Tenancies Act 2004 by section 3(2)(g). The Residential Tenancies Board (RTB) has no jurisdiction, the RTA notice-period schedule does not apply, and the deposit-protection rules under Part 4 are not engaged. The written contract is the rule.
A Lodger Agreement is the structure that supports Rent-a-Room Relief under section 216A of the Taxes Consolidation Act 1997 (Budget 2024 raised the threshold from €10,000 to €14,000). Under this relief, gross rent up to €14,000 per tax year from letting a room in the householder's principal private residence is treated as having neither profits nor losses — but exceeding €14,000 by even €1 makes the entire amount taxable, an all-or-nothing cliff.
The Lodger Agreement template covers every commercial and legal aspect of the arrangement, with optional Expert clauses for sophisticated households.
Owner-occupier identification with contact details.
Identification, PPSN, employer/course, emergency contact.
Specific room description plus list of common areas.
Rolling monthly, fixed term, or academic year.
Amount and frequency (weekly/monthly), inclusive of utilities or not.
Express acknowledgement that RTA 2004 does not apply.
Guests, smoking, pets, quiet hours.
Notice periods both ways; grounds for immediate termination.
Optional deposit with deductions framework and dispute mechanism.
€14,000 threshold management and tax disclaimer.
Inclusive, fixed uplift, or metered share — with cleaning services.
Overnight guests, kitchen use, storage, communal chores.
Generate a Rent-a-Room-compliant lodger licence in minutes.
Provide names, addresses and contact details for both parties.
List the specific room and the common areas the lodger may use.
Decide on the amount, frequency, and whether utilities are included.
Set rules for guests, smoking, pets, quiet hours and, in Expert, overnight guests and chores.
Set notice periods (typically 14 days each way) and immediate termination grounds.
Configure Rent-a-Room Relief compliance and any deposit arrangement.
Four things that make our templates more thorough than AI-generated drafts and more current than static template libraries.
Drafted with legal expertise for each jurisdiction, far more thorough than AI-generated drafts that copy generic clauses across borders.
Templates carrying statute references are continuously updated as the law changes. Your document always reflects the current legal framework.
Free to download. Vector text, embedded fonts, statute citations baked in. Print, sign, file. Ready for any signing flow including electronic signature.
Continue editing in Word after download. Add custom clauses, reuse the template for similar agreements, or share with a colleague for collaborative review.
Requires Expert one-time unlock or any paid Doxuno subscription.
The Lodger Agreement is governed by ordinary contract law and the Rent-a-Room scheme — RTA 2004 protections do NOT apply.
This template is for information only and is not legal advice. For tax-sensitive structures or complex household arrangements, consult an Irish solicitor and a tax advisor.
Drafted for Rent-a-Room scheme
Section 216A of the Taxes Consolidation Act 1997 provides that gross rent of up to €14,000 per tax year from letting a room in the householder's principal private residence is treated as having neither profits nor losses. The threshold was raised from €10,000 by Finance Act 2023 with effect from the 2024 tax year. Exceeding €14,000 by any amount makes the entire gross rent fully taxable — no taper.
Section 3(2)(g) of the RTA 2004 expressly excludes from the Act dwellings in which the landlord also resides. The lodger has no security of tenure under the Act, the deposit-protection provisions of Part 4 do not apply, and the RTB has no jurisdiction over disputes.
The legal distinction turns on exclusive possession. Where the lodger has exclusive possession of a self-contained part of the property, the arrangement is likely to be a tenancy regardless of label. Where the householder retains overall control of every part of the home including the room, it is a licence.
Because the RTB has no jurisdiction, deposit disputes are determined by ordinary contract law. The Small Claims Court has jurisdiction up to €2,000, beyond which the District or Circuit Court applies. A clear contractual clause on the deposit amount, deductions permitted and return timeline is the only practical protection.
Rent-a-Room Relief applies to income tax only. The lodger may have their own filing obligations (e.g. for student grants, social welfare or other income disclosure). Rent-a-Room income is not relevant for PRSI or USC purposes for the householder but should be declared on the Form 11 / Form 12 income tax return.
Letting a room in your home? Generate a Rent-a-Room-compliant lodger licence in minutes and protect both parties.
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