Revenue eBrief No. 262/23

18 December 2023

TDM 45-01-04 - Taxation of Non-Irish Resident Landlords

Tax and Duty Manual 45-01-04, Taxation of Non-Irish Resident Landlords, has been updated as follows

  • the former Paragraph 1.1 on residential property lettings and Paragraph 1.2 on commercial property lettings have been consolidated into Paragraph 1.1;
  • the obligations of a person paying rent directly to a non-resident landlord has been outlined into Paragraph 1.1, including details of the Non-Resident Landlord Withholding Tax system (NLWT);
  • Paragraph 2 has been amended to outline the obligations of a collection agent who remains chargeable and assessable and those of an agent who uses the new NLWT system;
  • obsolete information has been removed; and
  • the Manual is also linked to the new Tax and Duty Manual 45-01-04a which contains operational details on the NLWT.