Revenue Tax Briefing

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Revenue Tax Briefing Issue 64, August 2006

Rental Income - Interest Deduction

Revenue wish to take this opportunity to remind landlords that, for 2006 et seq., no deduction can be claimed for interest paid on a residential property where the registration requirements of the Residential Tenancies Board are not adhered to (Section 11 Finance Act 2006).

Full details on the implications of this new section are contained in Tax Briefing Issue 63.