Foriegn Landlords + Tax Liability

random punter

Hi there,
A few months ago the was a few feature on the radio shows about tenants being liable for Tax when the landlord was based abroad.

Our landlord is based in UK but is registered with the PRTB. We also pay the rent into an Irish bank account belonging to her.

I rang threshold at the time and was advised that because the landlord is registered with the PRTB and receives the rent in an Irish bank account we do not have a tax liability.

However I have heard different opinions on the matter from other people.

The property management company says they do pay the tax but that means entirely shag all.

• Am I liable for paying this tax?
• Can I find out if this tax is definitely being paid by the landlord or not?
• Third bullet point for aesthetic reasons

The_Conductor

You, as a tenant of a non-resident landlord, are liable under Irish tax law, to deduct witholding tax from your gross rent and forward it to the Revenue Commissioners.

There is one exception to this- when the landlord appoints a legal agent who acts as their agent and forwards the tax due to the Revenue Commissioners prior to sending the net to the landlord.

The fact that you are paying your rent directly into an Irish bank account- unfortunately means absolutely nothing. It is unfair that the onus is on the tenant in cases like this to deduct witholding tax- particularly as its rare that it dawns on anyone until they go and try to claim rent relief or something- and suddenly end up with a massive bill out of the blue, when the liability lies with the landlord........

S>