Irish rental income
Tax incentive schemes for rental income
If you have a rental property you may be able to claim one of the following tax incentive schemes:
You cannot claim Section 23 Relief or relief under the Countrywide Refurbishment Scheme for work carried out after 31 July 2008 on:
There are also many variations of rent to buy schemes. These schemes allow you to rent out a property for a trial period, before your tenant decides whether to buy it.
High Income Earner Restriction (HIER)
If you claim any of the above tax incentive schemes you may be affected by the High Income Earner Restriction (HIER).
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