Revenue E-Brief

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Revenue E-Brief Issue 102/18, 23 May 2018

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