Residential Premises Rental Income Relief (RPRIR)
Who can claim the relief?
The relief is available to individual landlords of rented residential premises. It is not available to companies, trusts or estates.
If you hold a share in a rented residential premises, you are also eligible to claim the relief. If you own a share of a qualifying premises, the relief will be apportioned based on the percentage of rent that you are entitled to.
If you also own 100% of another qualifying premises, the relief will be available to you based on this premises and will not be restricted.
You must meet all the qualifying conditions before claiming the relief.
Next: Qualifying conditions for claiming the relief