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 […]
Key takeaways On 1 May 2026 every assured shorthold tenancy in England became periodic. Fixed terms no longer exist. Section 21 was abolished on the same day. Possession now runs through Section 8 grounds only. Tenancy agreements that still describe a 12 month fixed term are describing something the law no longer recognises. Landlords with […]
Key takeaways An agent can register a property on the PRS Database. The legal duty stays with the owner. That split means a landlord who assumes it was handled still receives the penalty. For agents, the exposure is spread across the whole managed book rather than one property. Written confirmation with a date is the […]
Key takeaways Civil penalties for failing to register start at EUR equivalent of 7,000 pounds and rise to 40,000 pounds for repeat breaches. An unregistered landlord cannot obtain a Section 8 possession order except on anti-social behaviour grounds. An agent or portal cannot advertise the property. An HMO licence cannot be renewed while unregistered. With […]
