Key takeaways A landlord can only bring an RTB dispute about a tenancy that is registered with the RTB. A tenant can bring one either way. Mediation is free. Adjudication costs EUR 30. A Tribunal costs EUR 30 after mediation or EUR 85 after adjudication. In 2025 the average case took 10 weeks at mediation, […]
Key takeaways A landlord in Ireland can ask for a deposit of up to 1 month’s rent and advance rent of up to 1 month. That is 2 months in total to secure a tenancy. Put both in the tenancy agreement. Since July 2024 it is a breach to ask for more, not only to […]
Key takeaways A tenant who pays rent directly to a landlord living abroad must send 20% of each payment to Revenue and pay the landlord the other 80%. That applies even if the landlord’s bank account is in Ireland. If the landlord appoints an Irish collection agent, such as a property management company, the tenant […]
Key takeaways Rental profit in Ireland is added to your other income and taxed at your marginal rate, 20% or 40%, plus USC and PRSI. Our rental income tax calculator runs the numbers for 2026 and 2027. No part of the rent from a separate let property is tax free. Rent a room relief only […]
Key takeaways Whether you can end a tenancy to sell depends on when it started and whether you are a small or large landlord. For tenancies created from 1 March 2026, a landlord with 4 or more tenancies, or any company, cannot end a tenancy to sell. The sale has to be with the tenant […]
Key takeaways Budget 2027 has no new relief on rental income. The existing landlord relief, worth up to EUR 1,000 a year, still runs to the end of 2027 and was not extended. You can model your own position with our rental income tax calculator. Capital Gains Tax falls from 33% to 31% for disposals […]
Key takeaways Awaab’s Law phase 1 came into force for social landlords on 27 October 2025, covering damp, mould and all emergency hazards. Phase 2 lands during 2026, adding excess cold and heat, falls, structural collapse, fire and electrical risks. Phase 3 in 2027 extends it to all remaining HHSRS hazards. The obligation is measured […]
Key takeaways MTD replaces one annual return with four quarterly updates and a Final Declaration. The quarterly updates are summaries, not mini tax returns. Adjustments and reliefs come at the Final Declaration. The real change is that bookkeeping becomes continuous rather than an annual event. Records must be digital and submitted through HMRC recognised software. […]
Key takeaways Making Tax Digital for Income Tax has applied since April 2026 to qualifying income above 50,000 pounds. From April 2027 the threshold drops to 30,000 pounds, which catches a far larger group. April 2028 brings it down again to 20,000 pounds. Qualifying income is gross self-employment and property income combined, before expenses. Employment […]
Key takeaways With every tenancy now periodic, the Section 13 notice is the standard route to raising rent in England. It allows one increase in any 12 month period, to a market rent. The tenant can refer the proposed rent to the First-tier Tribunal, which can set it lower but not higher. Because the tribunal […]
