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Tax relief on rent

  • 15-10-2007 12:00pm
    #1
    Evil_g
    Registered Users Posts: 561 ✭✭✭


    Long time lurker, first time poster.

    Appologies if this should be in the Accomodation and property section but I was wondering what people with some legal knowledge might think about this.

    The following is a hypothetical situation. A tenant has been renting a room in a house for 2 years having taken over the end of a lease from a previous tenant. This tenant has been paying cash to the landlord on a monthly basis for this time. The lease ran out a few months after he had moved in and was not renewed. No reciept for rent paid was ever requested. The tenant has been recieving electricity bills in their name to the premisises for the duration of their tenancy, so proving occupancy would not be a problem. The tenant now wishes to claim tax relief for the 2 year period which should amount to at least €690. The landlord is reluctant to give details required to submit the rental relief form to the tax office.

    What rights does the tenant have? In particular, how long is the tenant allowed to remain should an eviction notice be served? What evidence is required to prove that rent has been paid? Do they have a leg to stand on?


Comments

  • #2
    calsatron
    Registered Users, Registered Users 2 Posts: 128 ✭✭calsatron


    I couldn't comment on the eviction/lease issue but the tennants entitlement to tax relief seems to be cut and dried.

    If the tenant can prove that they made payments for private rented accomodation then they are entitled to tax relief. The ease of proving these payments depends on the financial arrangements between the tenant and the landlord. It's the responsibility of the landlord to issue receipts/maintain a rent book not the tenant to request them.

    Regardless of that the tenant can approach the Revenue for the refund without the required information from the Landlord (Their PPS number in this example I would imagine). If the tenant supported this claim with bank statements showing rent deductions and proof of residency at the address then the revenue would refund the tenant and persue the Landlord independently. There would be two points initially coming from this for the Landlord. Failure to register the property with the PRTB and failure to declare the rental income to the Revenue.

    There is aneqdotal evidence that some landlords enter into arrangements with tenants whereby they issue a sum equivalent to the tax relief to the tenant in return for the tenant not persuing their claim with the Revenue. This solution would of course continue to leave the landlord exposed to a similar situation in the future.


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