landlord abroad?

[bay123]

What are the tax implications for renting a landlords family home while they are away travelling for a year? I am paying rent into the landlords Irish bank account. They are PRTB registered.

Does this count as non-resident landlord or is he still regarded as resident until he has spent a certain amount of time outside the state in a tax year or two? Or is that just for investment properties? Do I have any responsibilites as a tenant in terms of tax at the moment?

 

[mathepac]

... Does this count as non-resident landlord ...

Yes

... Or is that just for investment properties? ...

It is an investment property - he is non-resident and the tenancy is registered with the PRTB.

... Do I have any responsibilites as a tenant in terms of tax at the moment?

Yes you are obliged to with-hold 20% tax from the rent and remit it to the Revenue at the end of the tax year

 

[bay123]

Thanks Mathepac, Is he immediately counted as non resident? They were here for over 183 days in this tax year so is it next year I start to with hold 20%?