Rent a room scheme 2024. Bachelors person can contact to get this flat on rent.

This can be shared between two partners in which case the amount Rent a Room. Dec 1, 2023 · Learn how to earn up to €14,000 tax-free by renting out a room in your home to private tenants. May 31, 2024 · The Rent a Room scheme lets you rent out a room in your home for tax-free income. Jul 15, 2017 · Yes the scheme still applies provided the total income (rent, utilities, any other payment received) is within the limit. We update Rent Assistance rates on 20 March and 20 September each year. Jan 17, 2024 · In London, the average monthly room rent was £1,014 at the end of 2023 – up 9pc from £934 in 2022. "It's an incentive to people who have just bought a house to offer students or professionals a room. Key Features and Limitations. You might want to do this if you’ve made a loss and want to offset it against tax. This 3 BHK flat is available at the reasonable rent amount of 25,000. Hi, Although the rental income figure does not exceed the £7,500 exemption, you would still be required to report the income amount, to which when specifying you qualify under Rent-A-Room relief, you would tick the box stating your income does not exceed the £7,500 exemption. The Rent a Room Scheme allows landlords to let a room in their home, tax-free. Homeowners Alliance says it is time the scheme was brought up to date to offer relief that reflects the real cost of renting to make the scheme more appealing. Of this £12,000, £4,500 is over the amount of the tax-free threshold so you will pay tax on this based on your income tax threshold. Through this relief, you can earn up to €14,000 tax-free. You can earn up to £7,500 per year tax-free from a lodger via Contents. Find out who qualifies, what expenses and taxes apply, and how to apply for rent-a-room relief. Jan 29, 2024 · From 1 February 2024, the Fair Deal Scheme financial assessment will change if you are renting your home while you are in a nursing home. The Goodlord team. *the tax year runs from 6 April to 5 April each year. Rent a room relief provides an effective incentive for people to make spare rooms available for rent. 1 Exempt amount. The Rent a Room Scheme lets you earn up to a threshold of £7,500 per year tax-free from letting out furnished accommodation in your home. If you own a house or flat and want to rent it out for someone to live in as their home, there are a number of steps you have to take. Rent a room relief is a fixed figure of up to £7500 per household (£3750 each for a couple) and is deducted from the gross rents received. Following an approved application, the tenant may let the relevant room under In a move to solve Ireland’s housing difficulties, the Government introduced the rent-a-room scheme back in 2001 to entice homeowners to let their unused rooms. The annual tax-free limit for rent-a-room relief remains at £7,500 in the UK for the 2024/2025 tax year and €14,000 in Ireland. It allows you to earn Mar 11, 2022 · The family member pays for utilities and mortgage, so chargng rent but I don't charge any extra rent. It simplifies the tax and administrative processes for those earning up to £7,500 from rent-a-room income. It aligns with the Government’s objectives of supporting living standards, increasing the availability of low-cost housing, giving on this page. 84. (Either home owner or renting. Here is everything you need to know. Under the rent-a-room scheme a taxpayer can be exempt from income tax on income from furnished accommodation in their only or main residence if the gross receipts they get are £7,500 or less. e. A wallet full of euro notes of various denominations (Stock) The Rent-a-Room scheme does not apply to short-term lettins that hat do not exceed 28 consecutive days. The scheme is open to homeowners and also primary tenants who may have a spare room in their rent. Learn more about the costs you can offset against taxes in our informative blog post here. €1,500 for a couple who are jointly assessed for tax. This will rise to €4,000 in 2025, and again to €5,000 in 2026 Sep 13, 2002 · The Rent-a-Room scheme is not geared specifically at the student market, however. You are automatically exempt from paying tax on these earnings. 7 min reading. Apr 6, 2022 · HS223 Rent a Room Scheme (2022) Updated 6 April 2024. Download our full guide. . Mar 5, 2024 · The new Junior Cycle Schoolbooks Scheme, introduced for the 2024/25 school year, will remove the cost from families of funding schoolbooks, including eBooks, and core classroom resources for all Junior Cycle students in post-primary schools in the Free Education Scheme. Subscribe now to the latest house share properties released to the market in our Galway House Share RSS feed using your favourite RSS reader. This is in line with the Consumer Price Index. The relief applies when a homeowner rents out a furnished room to a lodger. Dec 5, 2023 · Delivery date: Q2 2024. You have to: register with the local council – where your let property is located. Higher Education Minister Simon Harris said the income disregard was an ‘important addition’ to the suite of meas- ures the Government has introduced for Feb 5, 2024 · The main points to note are: €14,000 tax free allowance per financial tax year (Jan-Dec) when renting a room in your principal residence. The Rent Tax Credit will be extended to parents who pay for rented accommodation for their student children under the Rent-a-room scheme and for ‘digs’. Jun 4, 2018 · The government rent a room scheme let’s UK individuals earn £7,500 tax-free from letting a furnished room to a lodger in their own home. If you are using this scheme, you should ensure that rents received from lodgers during the current tax year do no exceed £7,500. The Scheme allows landlords to rent a room and earn up to €14,000 a year tax-free! Of course, there are some criteria one needs to meet to qualify for the rent-a-room scheme, these are: Oct 22, 2023 · Rent-a-room relief is one of the few really valuable tax breaks available to ordinary consumers – along with the likes of the small gift exemption and pension tax relief. This has been a major financial body blow for Homeowners as the Governments Rent a Room Scheme allowed them to earn up to €14,000 per Jun 13, 2024 · Check out this newly constructed 3 BHK flat on rent in the prime location of Scheme No 78 Indore. you may be able to earn £7,500 per year tax-free under the Rent a Room Scheme. You cannot deduct any expenses if you claim Rent a Room relief nor can it create a loss. This change will be backdated to include The UK Property section should be completed to take account of the Rent a Room scheme, provided that UK property income was below £85,000. If he stays in the rent-a-room scheme, over a year £7,500 of Carl’s rent will be tax-free. While renting out a room that is part of your home is not covered by landlord and Apr 15, 2024 · 15 April 2024. Income from the rent-a-room scheme will no longer be counted as relevant for people applying for a medical card, under plans being brought to Cabinet by Minister for Jan 24, 2024 · Rent-a-Room Relief allows participants on the scheme to earn up to €14,000 per year, tax-free, if they rent out a room, or rooms, in their home for use as accommodation by others. BackgroundThe Rent-a-Room Scheme permits an individual to rent a room or rooms in their home, retain their social welfare entitlements where applicable, and earn up to €14,000 in rental income free from ta. The Rent-a-Room Scheme allows owner occupiers and tenants to receive tax-free rental income if you provide furnished accommodation in your only or main home. If this is your only letting income, you do not need to complete the rest of the UK property pages. February 5, 2024. Sarah owns a house in London and decides to rent out a spare room to a lodger. You cannot get this payment if Jan 13, 2022 · The rent a room scheme is for resident landlords who let out furnished accommodation. Sep 21, 2023 · Background. Oct 5, 2023 · rent a room scheme and property income. However, there is one downfall. The scheme allows people to earn up to €14,000 without paying any tax from renting out a room in their property. Gross rents include any receipts for meals, laundry or other amounts. The threshold for the scheme was increased back in 2016, as the result of SpareRoom's successful six-year campaign. The minimum HAP scheme rate you can receive is €180 for 1 adult in shared accommodation in Longford County Council, however this will go up depending on where you live and your situation. Out of 36 States of India, 24 states are ready to sign pacts with the Central Government to implement an affordable rental housing scheme. Aug 22, 2023 · The Government will consider extending the Rent a Room scheme to landlords, Housing Minister Darragh O’Brien has said. The UK government currently offers a tax exemption for those earning under £7,500 annually from renting a furnished room in their home. 1 Jul 2024. £6,900 @ 40%) if she is a higher rate taxpayer. For 2015 and 2016 it was €12,000 and for 2008 to 2014 it was €10,000. You can let out as much of your home as you want but would pay tax on any Jan 23, 2024 · 11:13, 23 JAN 2024; Bookmark. The Rent Tax Credit for people paying for private rented accommodation will be increased from €500 to €750 a year from 2024. Letting out any furnished home accommodation can earn up to a threshold of £7,500 per year tax-free. For example, let's say you own a three-bedroom house in London and you decide to rent out one of the bedrooms under the Rent a Room Scheme. The income you receive must not exceed the exemption limit of €14,000. All UK residents are entitled to claim the allowance every tax year* but the amount is halved to £3,750 if you share your home with your partner. The rent a room scheme is a government relief scheme that lets people rent out a room in their house, with the first £7,500 of rent payments coming free of tax. Register for FREE. If you are looking for a new property tax specialist or international tax advisor then please visit the website of Optimise Accountants: https://www. near sky 20 opposite to shalimar township is the prime landmark near the flat. Jan 5, 2023 · Reform Jersey claims the government's Rent a Room scheme "has not been properly thought out. Jan 5, 2023 · Reform Jersey has raised concerns over the safety of a new Government scheme encouraging islanders to let out a room in their home in return for a tax break. your income (before expenses) from renting out the room (s) does not exceed £7,500 for the tax year 2024/25 – this limit is £3,750 each if the income is split between two or more people. New scheme to improve rental property conditions . It can be a house, unit or townhouse. Oct 10, 2021 · Rent a Room Scheme. Voluntary Regulatory Framework. For the tax year 2021 to Oct 22, 2023 · The rent-to-own house scheme initiative is for Malaysian citizens only; Applicants must be between 18-70 years old at the time of application; Applicants must not have more than one home financing at the time of application; Applicants may include up to three guarantors to improve the application success rate. Dec 31, 2021 · For context I rent out my entire main home (only property I won) and while guests are staying there I stay at my partners flat. As a result, the total amount of rent you collect is £1,000 per month (£500 x 2), which is £12,000 per year. well the amount of rent you charge is irrelevant so far as your question is concerned. In a nutshell, the rent-a-room scheme lets you receive up to £7,500 a year from a lodger before you need to start paying tax on the income. Extend the Rent a Room Relief Scheme to Local Authority tenancies for third level students. If it does, then you are taxed on the total amount. It is simpler than apportioning all the home Nov 13, 2022 · After these lodgers move in, they each will pay rent of £500 for each room. If you are jointly-assessed, and file your Income Tax Return as a couple, the relief if granted will be shared Aug 17, 2023 · The scheme will give people an "equity contribution" of up to 40 per cent of the cost of a new home, or 30 per cent for existing homes. know the law on tenancy deposits (the The amount of the credit is 20% of your rent payments in the year, up to a maximum credit of: €750 for an individual. Jul 6, 2018 · This paper explains the changes to rent a room relief from April 2019, which require shared occupancy of the residence for all or part of the rental period. The Rent a Room Scheme allows you to earn rent up to a threshold of £7,500 per year tax-free from letting out furnished accommodation in your own home. If you are renting a room in the home in someone’s principal residence you are…. The Rent a Room Scheme lets you rent out as much of your home as you want. The scheme is open to homeowners and also primary tenants who may have a spare room in their rented property. But i f you intend to rent an HDB flat from the open market, you’ll want to know the current Singapore rental The Rent-a-Room Relief scheme is designed to encourage people with spare rooms to rent them out, in the hopes that this may be one form of solution to the housing crisis. If you have a spare room in your home you can tax advantage of the rent a room scheme operated by Revenue which provides a tax free allowance of €14,000 per year. If you rent out your vacant home, you will be able to keep 100% of the rental income. Voluntary Framework The department has developed a voluntary regulatory framework and sample licence agreement to assist both homeowners/primary tenants and students who wish to avail of the scheme. The payment increased to €800 per month from 1 December 2022. The claim deadline is January 31, 2024, if the tax year ends on April 5, 2023. Find rooms to rent in Limerick on Rent. The Room for a Student – Local Authority Tenancies Scheme is a government initiative that allows local authority tenants to let out a room or rooms in their home to third level students with the prior permission of the local authority, as the landlord. Give us a call on 01322 250001 or complete our online contact form if Mar 5, 2024 · Under the current Rent a Room Relief rules, homeowners can earn up to £7,500 per year tax-free from letting out part of their home on a furnished basis. The €14,000 is calculated as being the total revenue you receive from your guest i. the income arises from the Apr 24, 2024 · A one-off rent relief payment of up to $5,000 per household to cover rent arrears and, in some cases, up to 50 per cent of three-months' future rent. Also available in specific circumstances to those in social housing. Ask potential tenants or Feb 5, 2024 · Rent A Room Scheme & Tenancy Rights. That leaves £1,500 to be taxed at John’s top rate of tax, which is 20%. There’s a minimum amount of rent you need to pay to get Rent Assistance. £6,900 @ 20%) if she is a basic rate taxpayer and £2,760 (i. The accommodation must be provided for at least 6 months and meet the required standards. Since 1 January 2017, the annual limit on exempt income for rent-a-room relief is €14,000. If you May 4, 2024 · This scheme of affordable rental houses has been launched to use these vacant lands available in different types of areas in the country. Future rent will be paid through a co-contribution model, which requires the tenant to demonstrate their commitment to the tenancy by paying 50 per cent or more of the weekly rent. To qualify you must offer fully furnished accommodation in your main home - you're not allowed to let out space as offices or for other business purposes. The Rent-a-Room Scheme allows owner occupiers and tenants to receive tax-free rental income if you provide furnished accommodation in your Aug 11, 2021 · Homeowners Covid19 Concerns. Income from renting out room (s) in your home may qualify for ‘rent-a-room relief’, if all of the following apply. The Rent-a-Room Scheme permits an individual to rent a room or rooms in their home, retain their social welfare entitlements where applicable, and earn up to €14,000 in rental income free from tax liability. A self-contained unit, such as a basement flat or a converted garage attached to your home, can qualify for this relief. A full description of what is to be provided by schools to students is Jan 23, 2024 · The Cabinet will consider a new initiative which would enable medical card holders to avail of income through the "rent a room scheme" - without any impact on their eligibility for the card. London. £7,650 - £750), saving her tax of £1,380 (i. If someone else receives income from letting accommodation in the same property, such as a joint owner, the limit is halved to £3,750 in the UKand €7,000 in Ireland. From next January, the Rent a Room relief scheme will allow people to earn up to €14,000 a year tax free by renting out a room (the threshold is currently €12,000 As the annual rent of £9,000 is more than the rent-a-room allowance (£7,500) Bill has to decide how to deal with the income. For 2022 and 2023, the credit was €500 for an individual and Nov 5, 2016 · Sat Nov 05 2016 - 06:00. Apr 27, 2024 · The programme runs for a year and can be used to rent an HDB flat or bedroom from the open market. arrange the right paperwork. loading. 24 States/union Territories To Sign Pact. What’s more, you won’t have to register as a landlord, and the agreement you enter into with any Learn how to rent out your spare room and earn up to £7,500 a year tax-free with the Rent a Room scheme. Rent a Room Scheme 2022. But in West Central London the average rent is now £1,351, according to SpareRoom. 85. Jun 25, 2024 · This publication presents statistics on private sector rent levels in Scotland over the years 2010 to 2015 (years to end-September) using data from the Rent Service Scotland market evidence database. However, you can also opt out of the scheme. Landlords who have to file self-assessment tax returns must do so by Wednesday, 31 January 2024. The HAP scheme can be a great way to have a long-term housing solution, in a location that suits your household's needs. Jun 15, 2012 · I am currently renting out 2 rooms in my house under the rent a room scheme to help with my mortgage. This guide explains the Rent a Room Scheme for traders, for owner occupiers and tenants who receive rent from letting furnished accommodation in their only or main home. If the taxpayer’s gross receipts from letting a No. understand your responsibilities. You’re a resident landlord if you let out part of your main home to a tenant or lodger. So he pays tax of £300 on Ben’s rent for the year. from 6 April 2024. Certain homeowners will need to obtain permission from their mortgage provider (eg if there is a relevant stipulation in the contract May 20, 2024 · The rent a room scheme can be a great way to earn up to £625 extra per month without paying any extra tax – if you are prepared to share your home with a lodger. They can be incredibly helpful especially when you get through to their subject matter experts. Prior to 2014 the limit stood at €10,000, but it was subsequently increased, to €12,000 in 2015 and €14,000 in 2017, as the Government sought to ease the housing crisis by incentivising homeowners to let a Mar 27, 2024 · The rent-a-room scheme is a set of special rules designed to help homeowners who rent-a-room in their home to create a valuable tax free income stream. If I was to start charging some rent you already charge rent presumably equal to yoru mortgage payments would I qualify to use the rent a room scheme if I Aug 31, 2020 · The latest SpareRoom UK Rental Index shows the average rent on a room in the UK costs £590 a month - and as much as £725 in London. I co-own the house but my ex-partner has been uncontactable for the past 3 years so I have been left no choice but to get tenants in. Post a free ad; Feb 29, 2024 · The rent a room scheme lets a landlord earn up to £7,500 per year without paying tax for renting a furnished room in their home. 01-01-2022 06:11 PM. Dec 10, 2023 · Renting out a room is one way you could do this. Feb 16, 2021 · The limit that cab be earned under the rent-a-room scheme is €14,000 per calendar year – or just under €270 a week on the basis the room is let for the full 52 weeks of the year. it includes bills. Apr 1, 2024 · Dealing with disputes. and then use normal principles to delcare 5k of profit Dec 19, 2023 · As the popularity of home-sharing platforms like Airbnb grows, thousands of Brits who rent out their spare rooms may face HMRC fines in 2024 unless they declare this income in their Self Assessment. ". if individual has 9k income from a rent a room eligible income source (lodger in their home) and has property they let out that earns 5k profit (say 7k income 2k expenses) can they use reanta room to declare 1500 of taxable income under rent a room. Rent-a-room applies to income from providing furnished residential accommodation in the taxpayer’s only or main residence. 19,866 Rooms for Rent in Kuala Lumpur Find room rental units available in KL and Selangor near you with PropertyGuru, the largest property website in Malaysia voted as 'Top Brand in Online Property Search" by home seekers. You can earn up to £7,500, and if you stay below this limit, no tax return is required. Sharing rental income with your partner (or anyone else) halves the upper threshold. Published on: 18 March 2024. Over the course of the tax year, the total rental income she receives from the lodger is £6,000. Jul 4, 2014 · Details. For every $1 of rent you pay above this amount, you’ll get 75c. 2 Jul 2024. The rent-a-room relief lets you earn up to €14,000 per year tax-free if you rent out a room (or rooms) in your home to private tenants. Jan 8, 2024 · Posted Mon, 15 Jan 2024 12:10:18 GMT by HMRC Admin 8. If a smaller amount would reduce your income tax to zero, that amount is the maximum credit you can get. Right now, we have 31 single rooms for rent in Galway, 91 double rooms for rent in Galway, 8 twin rooms and 5 shared rooms. Under the Government's'Rent A Room Scheme' launched yesterday, homeowners can receive tax relief on rent that they receive for letting a bedroom in their own home from 1 January 2023 Mar 27, 2024 · This scheme, therefore, offers a flexible and beneficial way for homeowners to earn additional income. The lower rate will remain at 18% for any gains that fall within an individual’s basic rate tax band. Sep 26, 2023 · Also, many colleges and universities are encouraging residents near their campuses to rent rooms through advertising campaigns. The €14,000 is gross income before 5. This relief amount is split if you share the rent between other owners such as a spouse or partner. It presents information on rent levels for different property sizes across each of the 18 broad rental market areas in Scotland. Under current legislation and guidance, Rent-a-Room income would be counted during the assessment of a medical card application. Box 4 If you’re claiming Rent a Room relief and your rents are £7,500 or less If you let furnished rooms in your home and your total income was less than the Rent a Room exemption, £7,500 (£3,750 if let jointly) put ‘X’ in box 4. It is not available to corporate entities. The Rent-a-Room Scheme allows owner occupiers and tenants to receive tax-free rental income if you provide furnished accommodation in your Jan 9, 2024 · Hansard source (Citation: HC Deb, 9 January 2024, cW) Nigel Huddleston The Financial Secretary to the Treasury. At present, if you rent your home, you must pay 40% of this rental income towards your nursing home care. ©1999–2024 Flatshare Ltd. Below is a full list of all the areas in Galway that have available rooms to Jan 23, 2024 · Rent-a-Room relief allows participants on the scheme to earn up to €14,000 per year, tax-free, if they rent out a room (or rooms) in their home for use as accommodation by others. The Rent a Room scheme is a government incentive that allows landlords and live-in landlords to earn £7,500 of tax-free income every year, by letting out a spare room in their property. liability. Rent-a-Room Relief can only be claimed by individual taxpayers. Apr 12, 2024 · If you qualify for the Rent a Room Scheme and earn under £7,500 from rental income, all you need to do is keep a record of that income. Feb 15, 2024 · By Irish Small Business on 15th February 2024 Featured, Starting a Business. Since her gross rental income is below the £7,500 threshold, Rent a Room Relief is automatically The Rent a Room scheme allows homeowners to earn up to £7,500 each year tax-free by renting out a room to lodgers. If the rental income is being shared between two people, only the first £3,750 per person is tax-free. Whether this is due to the cost of living crisis, or the rise in mortgage costs, more people Jan 22, 2024 · 31st January – Self-assessment tax return deadline. You can’t get more than the maximum amount. I have been having awful issues with my latest 2 tenants. End of January (est. Since March 2020 Homeowners have stopped renting out rooms in their homes to Lodgers, period. The party believes there are safeguarding issues, which do not guarantee the safety of tenants and Updated on 31/01/2024. In order to qualify, the room must be in their main home and offered on a fully furnished basis. Under the PPHS scheme, two-room rental flats go for $400 to $550 a month, while three-room rental flats are priced at $600 to $900. Through the rent a room scheme 2021/22, you can earn £7,500 tax free (the limit has stayed at this level for several tax years). Opting to use the rent-a-room scheme reduces her taxable profit by £6,900 (i. However, it is not only for students, you can rent a room under this scheme to anyone except: your child or civil partner; an employer; an employee or short term guests, including those who book accommodation through online Mar 15, 2024 · Capital Gains Tax – In a move to encourage landlords and second home owners to sell up and boost the availability of housing, the Chancellor cut the higher rate of CGT from 28% to 24% with effect. Where more than one individual is entitled to the income, the limit is divided equally between them. Thankyou. You can filter the results by bedroom type (single, double, twin or ensuite), the monthly rental price and the area in Limerick where you would like to live. Not filing the Jan 23, 2024 · Tue Jan 23 2024 - 06:00. Oct 17, 2023 · Rent-a-room scheme threshold. Bachelors person can contact to get this flat on rent. Thanks! @Jack1963 I would give the Inland Revenue a quick ring. optimise Apr 6, 2024 · Overview. The risk to both parties, their family members and friends was deemed to be too high. Jan 4, 2023 · Islanders who let out a room can now receive tax relief on rent they receive under the Rent A Room Scheme. Find out who is eligible, how to opt in or out, and how it affects your benefits and expenses. Under the measure, landlords will be entitled to have rental income of up to €3,000 tax-free at the standard rate (20%) in 2024. Using the rent-a-room scheme will not be beneficial if actual expenses plus any available capital Jan 16, 2024 · The good news is that, under Irish rental law, if you’re renting a room or a number of rooms in your own home, you’re entitled to claim what’s known as “Rent-a-Room Relief”. Oct 10, 2023 · Rent Tax Credit. Published 4 July The Accommodation Recognition Payment (ARP) is a tax-free payment of €800 per month for each property used to provide accommodation to refugees from Ukraine. you can give less notice to end a letting than if you rented out the property as a whole. Sep 8, 2023 · Furthermore, the rent-a-room scheme cannot be applied to residences converted into separate flats. Feb 9, 2022 · Rental agreement with your lodger; Protecting your tenants’ deposit if your tenant has an assured shorthold tenancy; Why should I sign up for rent a room? Clearly, the biggest advantage of the rent a room scheme is additional rental income, and the added bonus of £4,250 absolutely tax-free. Apr 6, 2021 · HS223 Rent a Room Scheme (2021) Updated 6 April 2024. Between 2021 to 2024, SpareRoom says the rise of homeowners taking lodgers rose by 89% within the UK. There are some regulations which need to be complied to in Oct 5, 2022 · Rent-A-Room Relief. Search through our large database of house shares and flat mates in Limerick using our easy-to-use property search tools. ) The €14,000 must include all payments to you ie Rent plus bills. It could get you out of a financial short term fix, meaning you don’t get behind on your mortgage repayments. Rent a Room Relief applies to students and workers and plays an important role in housing students across the country. ) – The Renters (Reform) Bill enters the report stage. It also provides examples, impacts and contact details for further advice. Show>>> Delivery date: Q4 2023. Aug 22, 2023 · Automatic Rent a Room Relief for Gross Rental Income under £7,500. ie. If you share this income with your The Rent a Room scheme allows you to earn £7,500 of tax-free income every year. This scheme allows homeowners to earn up to €14,000 in a single tax year, exempt from income tax, PRSI, and USI. Jude Bellingham goal could be catalyst for England at Euro 2024 07:48. ln lx il aq uo ni ki ka tx sf