Landlord/Tenant

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?

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?

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

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

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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?

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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.

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

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

ClubMan said:

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.

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