EU worker working in Ireland for 18mths-paye

Hi folks, perhaps you have comments,

I was speaking to my friend last night who came to Ireland in April 2005 and left Oct 2006. She was employed full time in the landscaping industry on a prestigous golf club that hosted a major tournament last year.

I mentioned to her that before she left for home she should try and get her rent tax relief and as she did not work for the last 2 months, tax back for 2006. She did not get round to doing this.

Question: Is she entitled to this or is it just Irish residents.?

Any comments appreciated.

She should be able to claim any outstanding tax back. Not too sure about the rent tax relief - she'd have to ask her then landlord to fill out a form etc