Revenue has published an article from Tax Briefing 73 in respect of 'Rent-to-Buy' and similar schemes.
The article outlines the likely tax treatment; income tax, corporation tax, capital gains tax and stamp duty of rent-to-buy and similar schemes. The article identifies that there are many variations on the type of rent-to-buy arrangements, which will have different tax consequences, and therefore each case will be decided on its particular facts and circumstances.
As a general guide, the article outlines some of the tax consequences that are likely to result from three different types of arrangements from the perspective of both vendor and purchaser.
The article is available here