Landlord/Tenant

[millertime]

Not sure which forum to put this on but here goes. My brother in law built a house about 15 years ago lived in it for about a year and then rented it to a woman who has been there for the last 13 years. During this time he lived in his parents house. Would it still qualify as a PPR?

Anyway he's since got married and has started a family but wants to move back into the rented house. He has no other residential property. He is not a registered landlord and was getting the rent in cash. The rent he was getting was small (about €3-4K per year) so in recent times he would be well under the rent-a room relief if that applies. Is he vulnerable if she reports him to Revenue?
However the tenant is refusing to move even though he is giving her 1 years notice. There is no lease between the landlord and tenant. Has the tenant any rights here?

 

[ClubMan]

y brother in law built a house about 15 years ago lived in it for about a year and then rented it to a woman who has been there for the last 13 years. During this time he lived in his parents house. Would it still qualify as a PPR?

You mean his PPR? Not if he was not living there.

He is not a registered landlord and was getting the rent in cash.

You mean he is avoiding his responsibilities as a landlord and evading tax? Has he been claiming owner occupier mortgage interest relief on the mortgage as well by any chance?

Is he vulnerable if she reports him to Revenue?

Yes. And proper order too since he is ripping off the vast majority of compliant taxpayers in this country.

The prudent thing would be for him to contact an accountant/tax advisor, assess his outstanding tax liabilities and then have a submission/return made on his behalf to Revenue to discharge these.

 

[willalex]

Also, I think tenants who have occupied a property for a long period of time end up with rights to stay.

 

[ClubMan]

Threshold, PRTB or might have more info on the tenant's rights in this situation. Did the tenant ever claim [broken link removed]? Does your brother in law have other earnings. If I jumped the gun and he would be exempt from tax on the rental income then I apologise. However if not then I don't.

 

[woods]

He does not qualify for The "Rent a Room Screme" as he is not living there himself.

 

[millertime]

Threshold, PRTB or might have more info on the tenant's rights in this situation. Did the tenant ever claim [broken link removed]? Does your brother in law have other earnings. If I jumped the gun and he would be exempt from tax on the rental income then I apologise. However if not then I don't.

He had PAYE income only in those 13 yrs. Thanks for the links re landlord & tenant.