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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/…

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 (ie starting in 2019),…

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…

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