Taxation of Non-Resident Landlords

Tax and Duty Manual Part 45-01-04 – Taxation of non-resident landlords has been updated to clarify:

• the obligation of a tenant to deduct standard rate income tax from rents paid directly to a non-Irish resident landlord, and remit such tax to Revenue;
• the obligation of a local authority or other body to deduct standard rate income tax from rent paid directly to a non-Irish resident landlord, and remit such tax to Revenue;
• the obligations of an Irish collection agent of a non-Irish resident landlord;
• that a "collection agent" is a chargeable person in that capacity and the self-assessment provisions apply to those obligations.

01 October 2019