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Residential Premises Rental Income Relief (RPRIR)

  1. Overview
  2. Who can claim the relief?
  3. Qualifying conditions for claiming the relief
  4. How much relief can you claim?
  5. How to claim the relief
  6. Clawback of the relief

Clawback of the relief

The relief will be clawed back in the following circumstances:

  • Where the premises is disposed of within 4 years of the first year in which relief is claimed. This includes where the property is sold or gifted to another person. If the ownership of the property is transferred to another person this will trigger a clawback. The death of a landlord will not trigger a clawback of the relief.
  • Where the premises is not rented to a tenant and is not being actively marketed for rent.
  • Where the use of the premises has changed from residential letting, for example, renting the premises as a holiday home.
  • Where the premises is let to a connected person.

Published: 01 January 2025 Print this page

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