landlord abroad?

B

bay123

Guest
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?
 
... 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
 
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%?