RTB Annual Registrations

From the 4th April 2022, tenancy registrations will now have to be done every year.  The charge for this will be €40 per year. This change will apply to new and existing tenancies. To assist landlords in the changeover to annual registration, there is a four-month transition period, when no late fees will be charged….

10 Cluain Ri­ada, Carlow Town, Co. Carlow

Beautiful three-bedroom semi-detached house for sale in an exclusive development in the Browneshill area. Originally built in 2004, this small estate of just 27 houses has a large green picnic table located just beside the property. In turnkey condition, the property has the added benefit of a private large west-facing garden to the rear, which…

Residential Tenancies (No.2) Act 2021 (RTA(2) 2021)

New legislation called the Residential Tenancies (No.2) Act 2021 (RTA(2) 2021), signed into Law from 9th July 2021. The RTA(2) 2021: extends the rent arrears protections in Part 3 (Residential Tenancies) of the Planning and Development, and Residential Tenancies, Act 2020 (PDRTA) until 12 January 2022; restricts any rent increase in an RPZ from exceeding general…

Hanover Court, (Ref 152), Carlow, Carlow Town

Spacious 3 bed apartment to rent in the centre of Carlow. Convenient to all local amenities in Carlow town including shops, schools, buses and town park. This first floor property is a must see, and available immediately to view. Accommodation comprises: three double bedrooms with built-in wardrobes, 2 en-suite bathrooms, main bathroom and spacious kitchen/…

Mortgage Interest Relief

Mortgage Interest Relief: From 1 January 2016, a landlord can enjoy the full 100% interest deduction where they provide accommodation to tenants in receipt of social housing supports, eg Department of Social Protection Rent Supplement, and the Housing Assistance Payment (HAP) and Rental Accommodation Schemes (RAS) operated by local authorities. However they can only claim the additional 25% interest deduction after 3 years…

TAXATION-OF-IRISH-RENTAL-INCOME-HELPFUL-INFORMATION

Pre-Letting expenses: Expenses incurred before the property is let for the first time by the owner are not tax deductible. Certain pre-letting expenses are allowable e.g advertising costs, legal fees. Once a tenant is in place expenses can be deducted. Expenses incurred in-between lettings are fully deductible. Property owners to set up a special bank…