Revenue eBrief No. 176/18

26 September 2018

Repair and Leasing Scheme payments

A new Tax and Duty Manual Part 04-08-18 sets out the tax treatment of payments to owners of vacant properties under the Repair and Leasing Scheme.

Under this scheme the cost of necessary repairs is met upfront by the local authority or approved housing body in return for the property being made available for social housing.