Residential Premises Rental Income Relief (RPRIR)

How to claim the relief

As a landlord, you can claim the relief on your Income Tax Return. If you are a self-assessed taxpayer, you can claim the relief on your Income Tax Return in Revenue Online Service (ROS). To claim the credit, complete your Income Tax Return and follow these steps:

1. Sign into ROS.
2. Open the ‘My Services’ screen.
3. Click on ‘File Return’.
4. Select ‘Income Tax’ from the dropdown menu.
5. Select the tax year for which you wish to file a return.
6. Locate the ‘Residential Premises Rental Income Relief’ section of the tax return and enter the information requested.

If you are a Pay As You Earn (PAYE) taxpayer, you can claim the relief on your PAYE Income Tax Return in myAccount. To claim the credit and complete your Income Tax Return, please follow these steps:

1. Sign into myAccount.
2. Click on ‘Review your Tax 2020-2023’ in the ‘PAYE Services’ section.
3. Request a 'Statement of Liability' for the required year.
4. Click on ‘Complete your Income Tax Return’.
5. In the ‘Tax Credits & Reliefs’ page select ‘You and your family’ and click on ‘Residential Premises Rental Income Relief’.
6. Work through the claim process.
7. Submit the Income Tax Return.

You need to carry out your own calculation to determine how much you can claim. 

Note

Further guidance is available in Tax and Duty Manual 15-03-04.

Next: Clawback of the relief