Registration of tenancies with Residential Tenancies Board: interest deduction for rental income

The Tax and Duty Manual on the requirement to register a tenancy with the Residential Tenancies Board (RTB) to avail of the interest deduction for rental income has been updated. The changes take account of:

• the change of name from the Private Residential Tenancies Board
• a change in registration requirements.

References to obsolete schemes have also been removed from the manual.

23 May 2018