Tax liability in which country or both ?

Good afternoon ,
If a house is rented out here in Ireland by the owner , who is living in the UK for many, many years, where is the tax due on the rental income paid - here or in the UK ? The house will be going up for sale alos in about 6 months time .
Thank you .

As the house is in Ireland, and the rents are paid by tenants in Ireland, i.e. the rental activity occurs here, then there may be tax due to the Irish State.


Either the tenant or a collection agent witholds 20% of the rent, and pays it to Revenue.


The owner is probably aware of the recent change in the law:




The owner lives in UK, so they may also owe tax in UK.

The Double-Tax Treaty rules will deal with the issue of being taxed twice.

Thank you .