Partner's Contribution to Mortgage - Taxable?

Is my girlfriends contribution towards the mortgage of my house (which she lives in) seen as been income earned and thereby taxable?

I believe I am not entitled to claim rent-a-room relief as I am working abroad on secondment at present (i.e. non resident) but it is my PPR and she is my long term partner.

Any advise?

We'd need more details of the secondment - i.e. how long it lasts, why you were sent abroad etc. before it can be determined whether or not the house is your PPR.

You also need to clarify whether or not your girlfriend has an interest in the house or is simply a rent paying lodger.

I am on secondment for a period of 2 years. I have 18 months of my contract up already. It is a work exchange program with a sister company. I have declared myself as non-resident with revenue and believe from what I read that my house remains my PPR. I have an apartment where I live now but that is paid for as part of my contract. The secondment is above-board if that's what you were trying to establish.

I'm not sure howto clarify my girlfriends interest. I bought the house and it is in my name but she has lived there before, during, and hopefully after my secondment. I furnished the house and look after most of the maintenance requirements but we always shared the day-to-day running costs. It was soon after I bought it that I left for secondment so we never established an agreement as to the mortgage payments but since I have left she has offered to contribute towards it. How do I determine whether that is rent?

The terms of the rent-a-room scheme state that a qualifying residence within the State is occupied by the owner during the year of assessment. As you are not occupying the flat, it probably does not qualify for rent-a-room relief and so rental income from your girlfriend is taxable in the normal way.

With regard to your secondment, the key issue is whether it is voluntary or enforced. If the reason you are abroad for a while is because it is absolutely necessary e.g. to do a training course that you need to do to be employed, then there is scope for Revenue to regard your place in Ireland as your PPR.

However, if it is the case that you volunteered to go abroad for whatever reason, then you are treated no different to anyone else who goes abroad to work i.e. you become non-resident & your house in Ireland ceases to become your PPR for the period abroad. This may seem harsh, but in the end of the day, going abroad to work for a couple of years is a lifestyle choice on the part of the individual.

I asked about your girlfriends interest in the house because one common tax scam going around right now is, if a couple are buying a place and only 1 of them is a FTB, they sometimes only put the FTB's name on the mortgage and deeds in an attempt to evade the payment of non-FTB stamp duty. This is illegal as the non-FTBs beneficial interest in the house must be declared to Revenue regardless of who's name is on the paperwork.

I believe by contributing to the mortgage your partner is acquiring an interest in the property. You need to sort this out.

I have been sent abroad legitimately by my work place so I believe that my house in Ireland remains my PPR.

I was, and my partner remains, a FTB so there is no tax scam being run in that regard. I agree that I need to address the issue with the payments.