Revenue eBrief No. 159/19

14 August 2019

Income tax implications for landlords with buy-to-let mortgages who receive tracker mortgage redress payments from lenders

Tax and Duty Manual Part 04-08-19 has been updated to confirm that buy to let mortgage holders who receive compensation under the Central Bank's Tracker Mortgage Examination (the tracker mortgage redress scheme) have no tax liabilities or filing obligations in current or prior years arising from such payments.