Residential Premises Rental Income Relief (RPRIR)
How to claim the relief
As a landlord, you can claim the relief on your Income Tax Return. If you are a self-assessed taxpayer, you can claim the relief on your Income Tax Return in Revenue Online Service (ROS).
If you are a Pay As You Earn (PAYE) taxpayer, you can claim the relief on your PAYE Income Tax Return in myAccount. PAYE taxpayers can have any liability due after relief is claimed coded into their Tax Credit Certificate (TCC) for subsequent tax years.
You need to carry out your own calculation to determine how much you can claim.
Note
Further guidance will issue in due course.
Next: Clawback of the relief