Thanks everyone for your replies esp sound advice I have received. I personally do everything by the book but my mother was the agent and didn't ...but you live and learn
As for Dr Stranglove you havent met my mother and before you say what I do and do not deserve remember doing something to help a member of my family doesn't make me a bad landlord .. giving my house to my mother to rent and for her to be active, involved and have top up on her income ...may sound foolish to you but people do things for all different reasons ..not just to be landlord l
You asked for advice, which you didn't like so far but here goes ....
You're blaming your mother for what she did with your full blessing. And which you didn't want to do because you were abroad and didn't want the hassle.
There was a tenant for 8 years. It's irrelevant to you whether he got a good deal on rent or not so why mention it now? You told your mother to deal with it, which she did. For you. At any point you could have stepped in and taken the property back from her. Now you are complaining about what she did. Your fault she rented for less than market, and your fault she didn't put up the rent ever as you handed it all to her. None of that is the tenant's fault.
The tenant paid the deposit and entitled to it back. Clearly you don't want to pay him back so you are now coming up with a whole heap of issues that you were happy to ignore for 8 years. Did you ever even visit the property in those 8 years? How many times did you come home?
Well done your mother for managing the property, for dealing with the tenant and for sorting out taxes.
Your comments about the post are petty. Why would there be post going there for 8 years, and you expect it to be forwarded, why not just change the mailing address.
The garden shed of 1K is written off against tax, what is your point on that. Same re the appliances. Sounds like your mother was a good landlord who dealt with her tenant's requests.
Same re the man for 6 months, the dog, and the girlfriend. All clearly known to your mother and she didn't object.
You claim you told your mother to do this that and the other, yet she didn't. Again why didn't you step in.
It's quite clear that you don't want to pay the tenant back his deposit, that you are mad with your mother because you are caught in the RPZ and you are clutching at straws to find reasons to avoid paying back the deposit. You don't sound fit to be a landlord. It's now nearly June. Just pay him back the deposit. There isn't a landlord hasn't had to throw out old tenant's stuff, or deal with tenants who don't open windows and leave damp ceilings.
ESB - landlords fault for accepting a meter reading 3 weeks before tenant left.
Notice period - be glad tenant is gone, any of mine that left just gave us a couple of weeks notice, maybe a month or two. Not wasting time wondering about proper notice periods. If they are going to go they are going to go.
Can't believe this is down to two hundred euro. Seriously. If that wasn't bad enough, you're in a fight with your own mother over the deposit money.
The only real item that you could justify no return of deposit is the rusted windows. If you approach the RTB with the above tale of woe I'd say they will throw the book at you.
Bear in mind the number one issue in the RTB with landlords is non return of deposit, and they take a very relaxed view of wear and tear.