Residential Premises Rental Income Relief (RPRIR)

Qualifying conditions for claiming the relief

To claim the relief, on 31 December in the year in respect of which relief is being claimed, you must:

  • own the qualifying residential premises
  • hold a valid Tax Clearance Certificate
  • and
  • be Local Property Tax (LPT) compliant.

 The qualifying premises must, on that date, be:

  • rented under a tenancy registered with the Residential Tenancies Board (RTB)
  • rented to a tenant and be a formerly rent controlled premises not required to be RTB registered
  • rented to a local authority
  • or
  • actively marketed for rent.


You cannot claim the relief if any of the qualifying premises are rented to a connected person such as a family member or relative.

Next: How much relief can you claim?