I don't know what the Revenue attitude is. All I can do is try to analyse the thing from first principles. So let's take a situation where a tenant has received a valid notice of termination but refuses to quit. The landlord's next step is an application to the RTB to get an Order directing the tenant to leave. The tenant can appeal this to a Tenancy Tribunal who can affirm the Order. If the tenant still refuses to quit, the landlord will need to go to the District Court to enforce the Order. Only at that point can the tenant actually be evicted, by force if necessary. Now, consider all the costs involved in that. The landlord may well choose to use a solicitor or letting agent to prepare and present the case to both the RTB and the Tenancy Tribunal. He will certainly need to use a solicitor to make the application to the District Court. Then there's the cost of carrying out the eviction itself. In total, let's take a guess, perhaps €2,000 upwards, maybe more if the eviction process is messy. Add in a locksmith to change locks and tradesman costs to repair damage done by the overstaying tenant. But every single cent of those costs will be fully allowable against gross rental income. So, logically, as an alternative to all that, why should a perfectly lawful incentive payment to secure immediate vacant possession not be equally allowable?Giving a tenant money to leave is not a good idea. Your not going to get the tenant to sign a receipt? Your opening a can of worms. Revenue would not allow this as an expense.
So the tenant has to trust you not to cancel the cheque?I would give a post dated cheque. Would be traceable and reasonable. Couldn’t trust a over holding tenant to move out with cash. Get in writing it’s a refund of rent.
Why not?Revenue would not allow this as an expense.
What heading would it fall under?Why not?
Management expense, I would think?What heading would it fall under?
If it's proposed and accepted while the letting is in place, it won't be a post-letting expense.I would have thought it was a post-letting “expense”, which is not deductible.
But in this case the tenancy has been terminated - the tenant is over holding.If it's proposed and accepted while the letting is in place, it won't be a post-letting expense.
It's not.But in this case the tenancy has been terminated - the tenant is over holding.
I am trying to sell my rental property . The house is currently rented.... The tenant is on HAP.
Well, I understood that the tenant was over holding.It's not.
My reading of it is that the tenant won't leave til they find alternative accommodation and is currently paying a below-market-rate rent.Well, I understood that the tenant was over holding.
If that’s not the case, what’s the dispute before the RTB about?
The fact that the OP has yet to achieve vacant possession of the property doesn’t mean that a new tenancy has been created.My reading of it is that the tenant won't leave til they find alternative accommodation
I don't understand your point. As long as the tenant is there and rent is being paid via HAP there is a continuing letting, and the property only moves to a post-letting phase once they vacate. In the meantime rental income will remain taxable and and normally deductible costs will ceteris paribus remain deductible.The fact that the OP has yet to achieve vacant possession of the property doesn’t mean that a new tenancy has been created.
In any event, this is all moot in this case.
Tenant still in the property. Dispute lodged with rtb. Lease is now well expired. Hap portion of rent stopped .
Sorry to hear your tenant has not left.On the above . The tenant is overloading . The HAP has stopped . The rent is in arrears . The dispute is gone to RTB as the tenant has not left and is claiming they cannot find other accommodation which may well be the case , however , the notice was served almost 12 months ago.
For us move out date is end of Aug.@scon how long until your tenant is due to leave
Many thanks for the adviseSorry to hear your tenant has not left.
First add to your complaint as well as overholding non payment of rent. Follow Rtb procedures for non payment of rent and give extra day. 14 day then 28day notice and then inform Rtb. Details on their site for more details.
Next get your tenant to contact the council that is paying HAP and ask them to temporarily reinstate the rent. If they say there is no contract in place do not raise a new contract. The council will help them find a place even short term. Overholding can stop them getting Hap for future properties.
If that fails they need to contact SW officer for their area they officer may temporarily help pay some of the rent and as they are deemed homesless and the SW will help them find temporary accommodation. They will also get additional amount under homesless HAP which hopefully bring them closer to the rents.
Tenants many have been given notice but they often think you will change your mind. With the changes to residential tenancies act allowing people to have indefinate tenancies no wonder there are very few properties.
We also gave tenants notice on a property and expect what you are going through right now.