Non Paying Tenant and Ensuring a Non Repeat

Chances of getting missing rent paid - minimal. It would probably cost more to chase the payment than the value of how much is involved. Thats assuming you can trace the tenant after they leave etc.

There is no list you can add the tenants name to. Any such list would probably breach GDPR, risk an action for defamation etc.

Honestly, being left down 2 months rent is not a bad result these days.

You can only ask one month's rent deposit but I have heard about some tenants having to pay a cleaning warranty, LPT, parking fee, garden maintenance fee, pet fees, admin fees, landlord insurance, apartment block management fees and some other things outside of core rent deposits. It appears that landlords are starting to charge for anything they provide over the required regulations but it could be isolated cases and not accross the board.

Rent is restricted in a RPZ and can't be raised over the allowable amount. You could lodge a dispute with RTB for unpaid rent.

Having been in this situation before i still attended a RTB hearing to get an award in my favour. The tenant had left and I was down 4 months rent. Never got the money but at least if someone ever goes to search for the tenant on the judgments section of the RTB site they may find the name and be warned.

I do this with every letting, I accept that it’s futile particularly with a common name but you never know…. You can ask for a full rental history after and yes they could lie

And to add insult to injury, Revenue will consider the missed rent as income anyway, and charge tax even if you never actually get it....

no they won't. You produce what income you actually got and are taxed on that and not hypothetical income you never received. Never understand why people say otherwise and how they think it is possible.

Could they tell them the 90 says isn't necessary and they can move whenever they want.

They should serve them with notice of arrears. Did they get references before they moved in. Could they inform the tenant that each of there references will be written to informing them that they left owing rent. Nothing will happen but next time they ask for a bank reference they could be told no.

File a case with the RTB.

Make sure to check that all the bill are uptodate and they have left a forwarding address. Keep all their post so that they have to collect it.

Honestly get them out as soon as possible.

I think you are misreading that and I doubt any case has ever been brought against a landlord for not paying taxes on payment not received. It is all about payment and the purpose is to prevent the "rent pooling". It would be absolutely absurd to tax anybody for income they never made and wouldn't allow bad debt write off. I'll ask my accountant for a laugh but I don't believe you and read the details on revenue and this doesn't even seem to be vaguely what it says. It does mention paying tax on insurance from non-paying rent which would mean double taxation using your logic.

I was in a similar situation where I wasn't paid the correct rent. I served the tenant with a rent arrears notification which they were supposed to pay within 28 days. He didn't. I followed up with a notice of termination due to rent arrears. The tenant lodged his own breach, which worked in my favour as we were listened to quicker because of this. He left, and i got my house back, but no rent arrears. A group called The IPOA were very helpful. The cost is 150 euros for membership for the year. They are well versed on the legal side of it and also looked over my file. Act now rather than wait. Their name can be also put into the RTB portal as having had a dispute. This hopefully in time will become easier to use.

I have read both pieces and they do not in anyway match what you are saying. It mentions income and payment. No income from non payment.

If you know of cases then you should be able to point to the cases and their outcome. Can you point to where it actually says income is derived from how much you could have got renting it out as opposed to what you actually get? The section on file tax returns makes it is clear you base it on actual income. It really seems like you are making a claims and have no proof of them. I don't know how you are reading the information and see it saying you pay income tax on non paid rent. You will have to spell it out

I don't see the legislation mention anything other than "payment" and see no mention of "arising". If somebody has been given a judgment to pay money there would be a record of such. If it is that messed up and revenue are pursuing people there would be evidence. The suggestion would also be that while a place is vacant you would be paying tax on it while it was empty

Section 81 of the Income Tax Act 1967.

Subsection 3. ..... "the amount of the profits or gains to be charged under this section shall be arrived at by making from any rent to which the lessor becomes entitled in the year of assessment" ......

The important part is "becomes entitled" - that is, when the money is owed, not when its paid. You become entitled to the money when you can take the tenant to court to sue them for the money they owe.

Dont shoot the messenger. Income tax in Ireland is on a self assessment basis. If you get a Revenue audit, they will apply the law. If you ask your accountant, they will confirm the law for you. I didnt write it, and I dont agree with it, but those are the rules.