# Getting both Tax rent relief & rent allowance



## kaza (27 Jan 2009)

Hi,
I am a landlord and rent my property to a single mother with rent allowance. She has just asked me for my PPS number to claim tax rent relief. I pay taxes etc.. on this property so thats all fine and I am going to send her on all the information she needs.
My question is really is just out of interest. If she is paying the bulk of her rent with rent allowance would she also qualify for tax relief? She pays approx. €300 per month and the social pay about €950.
Thanks


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## Black Sheep (27 Jan 2009)

Sounds strange to me


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## Bronte (28 Jan 2009)

She needs your PPS number for the Health Board form and it doesn't make sense about the tax relief as someone received rent allowance would not be paying tax.  In any case if you don't pay tax you can't get tax relief.


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## kaza (28 Jan 2009)

No she does work part time so does pay tax


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## gipimann (28 Jan 2009)

Bronte said:


> She needs your PPS number for the Health Board form and it doesn't make sense about the tax relief as someone received rent allowance would not be paying tax. In any case if you don't pay tax you can't get tax relief.


 
Actually the tenant doesn't need the landlord's PPSN for the HSE.   The HSE request the landlord's PPSN on a separate form which is sent directly to him/her, and is returned by the landlord directly to the HSE not via the tenant.

It is possible that the tenant is working part-time and paying tax, and is still entitled to (some) rent supplement.  There are income disregards for part-time workers when assessing entitlement to rent supplement.


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## mary123 (3 Feb 2009)

I am new to being a landlord and i recently received the HSE Form and just wondering should i put down both my PPS and my husbands or does it matter. Can you assign who pays tax on portion of profits to husband if he not on the HSE form to start with? Same about PRTB Form should both our details go on this. Thanks


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## gipimann (3 Feb 2009)

The PPSN supplied should be that of the person who the HSE letter is addressed to - i.e. the person who signed the initial rent supplement form for the tenant.

If a different PPSN is supplied, that number is sent to Revenue and flagged as an error as the PPSN will not match the landlord's name already on file.

The HSE are only required to submit PPSNs to Revenue, I presume they look after the rest (apportioning profits, etc).

*Correction:* 2nd sentence should read-

If a different PPSN is supplied, it is flagged as an error to Revenue as the PPSN will not match the landlord's name already on file.


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## Bronte (3 Feb 2009)

Oh dear Gipmann I filled out one of these forms and used my husband's PPSN number as the tax office deal with us through this number only.  Will this hold up a tenant's claim?  And you were correct earlier at post 4 the form comes directly from HSE to landlord.


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## gipimann (3 Feb 2009)

Bronte,
No, supplying a landlord's PPSN does not hold up a tenant's claim, which, as the form has been issued to you, has probably already been authorised for payment.

Apologies, I made one error in my earlier post - if a PPSN other than that of the person who signed the form is supplied, the number is not forwarded to Revenue, but it is flagged as an error for Revenue to follow up if they wish.  I have added a correction.


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## mary123 (3 Feb 2009)

Thanks gipimann, so i should only put my number as letter was addressed to me and i can assign tax at end of year to either me or husband, which ever suits thru joint assessment. Bronte, won't hold up anything by putting both on form, cause i only received form yesterday and the rent was lodged today before they got form back. Thanks again


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## mary123 (3 Feb 2009)

The PRTB form, should this only indicate one landlord name also to match HSE. Sorry now, but fairly clueless as first time landlord


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## gipimann (3 Feb 2009)

I'm not sure about the requirements of the PRTB, but there isn't a link between it and the information given to the HSE (not at the moment anyway, who knows if there will be in the future), so you should have a look at their website and follow any instructions given there.   They may require both names for instance if the property is jointly owned.


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## allthedoyles (3 Feb 2009)

kaza said:


> Hi,
> I am a landlord and rent my property to a single mother with rent allowance. She has just asked me for my PPS number to claim tax rent relief.
> If she is paying the bulk of her rent with rent allowance would she also qualify for tax relief? She pays approx. €300 per month and the social pay about €950.
> Thanks


 
Yes , she can claim rent tax credit for the proportion of time she spent in your appartment/house/flat .

Tax and Social Welfare are 2 separate Departments .

This person pays € 3,600 per annum in private rent and is therefore entitled to claim back approx € 360 , if of course there is in excess of this amount paid in tax.

Rent allowance is means tested and she must satisfy the qualifying conditions to claim.


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