Does being a landlord count as self-employed?

doyler58

Trying to do the self-assessment for my father for the first time. He's in his late 80s and he's always just used an accountant. I thought it would be simple but I'm not so sure now!

I have been hunting through guides on the Revenue.ie site but I can't find a definitive answer. As far as I can see he'd be entitled to a Personal Tax Credit if he can legitimately describe himself as self-employed, but I'm not sure whether he can.

Alan_007_

https://www.boards.ie/discussion/2058309733/does-being-a-landlord-count-as-self-employed

He would be entitled to the Personal Tax Credit if he's resident in Ireland.

You might be referring above to the Earned Income Tax Credit which applies to self employed people (Case I and II income) and proprietary directors. As rental income is taxed under Case V he would not qualify for this tax credit (unless he has other income that falls under Case I or II.

Please see https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/income-and-employment/earned-income-credit/index.aspx

SureYWouldntYa

https://www.boards.ie/discussion/comment/120992302#Comment_120992302

If he's getting any sort of state or private pension he'll qualify for the PAYE Credit and the Age Credit

OP - What credits were claimed previously when your father used an accountant? They likely would have been claiming all the usual credits he would have been eligible for. Have a look at the 2020 and 2021 return as a guide.