Revenue eBrief No. 194/25

21 October 2025

Non-resident Landlord Withholding Tax

Tax and Duty Manual Part 45-01-04a - Non-resident Landlord Withholding Tax has been updated as follows:

  • Further clarification provided in respect of the legislative background and the key elements of the NLWT system. (Paragraph 1)
  • Additional instructions added in respect of errors arising when an incorrect LPT ID is entered when filing an RN and when the landlord TRN does not match the tax type selected. (Paragraph 3.2)
  • Further clarification provided in regard to amending a Rental Notification. (Paragraph 8.4)
  • Further clarification provided in regard to registration issues for collection agents, tenants who pay the withholding tax through the PAYE credit system, the role of collection agents in NLWT, and engaging with the NLWT system for collection agents. (Paragraph 11)