Revenue eBrief No. 186/24

02 July 2024

Non-resident Landlord Withholding Tax

Tax and Duty Manual Part 45-01-04a - Non-resident Landlord Withholding Tax (NLWT) which provides guidance for the online NLWT system has been updated as follows:

• Reference in Introduction re obligations of tenants/other filers under S238(3) and updates in paragraph 3.1 to tenant/other filers.
• Paragraphs 3.2 has updates about the commercial IDs and includes a table showing the mandatory and optional fields for rental notification filings.
• Paragraph 3.6 re the rental payment date.
• Paragraph 5 is updated with a new paragraph 5.1 about setting up a repeat rental notification, 5.2 about creating a mandate, and 5.3 with advice in setting up a mandate to avoid creating an overpayment situation and questions arising.
• Paragraph 7 is updated to provide more clarity about the 2-step process for uploading rental Notifications by CSV file, and the system validations in both steps.
• Paragraph 9  has information about rented properties with no LPT ID and how to create a commercial premises or land ID.
• Paragraphs 11 and 13 are updated with additional guidance for collection agents and non-resident landlords, respectively. 
• Two new appendices added about ROS certificate and sub-certificate queries and the extracts from the Notes for Guidance reflecting the Finance Act 2023 updates.