I bought a house almost 8 years ago with section 23 tax relief included for urban renewal, I have rented this house since buying it and rent it only for the same sum as my mortgage. Annual rent is approx €9000 which just covers my repayments. I believe that this type of income is tax free due to the section 23 scheme, however I am a little bemused as to exactly what section 23 means to me and my tax issues, do I get any further benefits from section 23 or can someone explain the ins and outs of what this relief means to me.