212. Deputy Paul Kehoe asked the Minister for Finance following the rule from 1 July 2023 that non-resident landlords have to use an agent to collect their rent and remit 20% of same to the Revenue Commissioners, or the landlord has to allow the tenant deduct 20% from the rent and remit it directly to Revenue Commissioners on behalf of the landlord, if the tenant pays 80% of the rent to the landlord but fails to remit the 20% to the Revenue Commissioners when the landlord does the return at the end of 2023, if they will be held liable for the tax that was not handed over; and if he will make a statement on the matter. [34268/23]

Summary

212. Deputy Paul Kehoe asked the Minister for Finance following the rule from 1 July 2023 that non-resident landlords have to use an agent to collect their rent and remit 20% of same to the Revenue Commissioners, or the landlord has to allow the tenant deduct 20% from the rent and remit it directly to Revenue Commissioners on behalf of the landlord, if the tenant pays 80% of the rent to the landlord but fails to remit the 20% to the Revenue Commissioners when the landlord does the return at the end of 2023, if they will be held liable for the tax that was not handed over; and if he will make a statement on the matter. [34268/23]

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• Tax Code

  xml · EN · 11 July 2023

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