Revenue eBrief No. 176/19
01 October 2019
Taxation of Non-Resident Landlords
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.
For more information please follow the link below.