Residential Premises Rental Income Relief (RPRIR), provided for under section 480C(4) TCA 1997, includes a clawback provision whereby relief will be clawed back if, within four years of the first year in which relief is claimed, the landlord ceases to be a landlord of the qualifying premises on which RPRIR was claimed.
Revenue has confirmed that where a clawback arises in respect of a 2024 RPRIR claim, the taxpayer or their agent should contact Revenue through MyEnquiries and the caseworker will amend the 2024 tax assessment as appropriate. Revenue will update the guidance manual on RPRIR in due course.
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