“The idea is to incentivise people living in those homes, between 14,000 to 28,000 of those, to take up the Rent-a-Room scheme, open up their homes,” said a source.

Source: https://www.independent.ie/irish-news/council-tenants-allowed-rent-out-rooms-for-up-to-14000-a-year-tax-free/a1925403909.html