Technically all income is subject to PRSI/Levies even though it may be at a reduced rate.
- It so happened that becasue civil servants were schedule E, that the Revenue happily ignored prsi/levies on other income.
Irish rental income is schedule D case V
UK rental icome is schedule D case IV
When you look at your assessment, if your are more or less PAYE, you may see no additional prsi / levies. If you do, you wll find it is on all of the non PAYE elements. (3% + 2%) bring your 'tax rate' to 47% (although we still say 42%).