Mortgage Relief for Non-Residents

[taxadvisor]

Am I correct in saying that Mortgage relief (Tax Relief at source) can be claimed by an Irish Non-Resident* in respect of his Irish Principal Private Resident. Basically someone who is emigrating for a couple of years and is keeping their house here.

*Note: Non-Resident but Ordinarily Resident.

I'm pretty sure it can be but if anyone can direct me to any specific leglislation etc I'd be grateful.

 

[Molly]

presume you can still avail of mortgage tax relief so long as the property is NOT being rented out during the period it is unoccupied by the owner. www.revenue.ie may have further info on it.

 

[taxadvisor]

Thanks Molly,

I've looked at the website and it's not clear what the position is for Non-Residents. I might be imagining it but I think I heard about some specific provision.

Thanks again.