Rental property- pension

My brother is hoping to buy a second home A rental property. He works in Northern Ireland and lives in south. House will be in Republic. He is hoping to achieve 700 euro/ month rent.
What are tax implications ?

also - I understood he might be able to use this as a pension - avc type investment. Is this possible ?

Your brother should consult an accountant before doing anything. It is possible to buy property through your pension but there a significant number of rules around it.

As he already owns a property in Ireland he is probably better off investing in other asset classes as part of his pension

Thank you. What is basic situation re tax for rental property. It’s not so attractive ?