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Revenue updates Tax and Duty Manual for non-resident landlords

Oct 04, 2019
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.
(Source: Revenue)