News & Info
Private Residential Tenancies Board
The Private Residential Tenancies Board (PRTB) was established in 2004 to operate a national tenancy registration system and to resolve disputes between landlords and tenants. It also provides policy advice to the Government on the private rented sector, and its dispute resolution service replaces the courts in relation to the majority of landlord and tenant disputes.
Click here for information on PRTB
Local Property Tax filing deadline for 2014 has passed
IMPORTANT! The filing deadline for 2014 has now passed. You should go on-line immediately to file your 2014 Payment Instruction. If you require assistance with filing on-line, or if you do not have your Property ID or PIN, please call the LPT helpline on 1890 200 255.
Note: Any taxpayer who has submitted a genuine query (by email/letter/voicemail to the LPT helpline) regarding their 2014 obligations in advance of the filing date will be treated as having complied with their requirements on time, once they file their return promptly when the query is resolved.
Click here for information on LPT
Mortgage Interest Relief
Registration for Tax Relief at Source (TRS) - Mortgage Interest Relief
Legislation governing tax relief in respect of mortgage interest payments (TRS) provides for the granting of tax relief based on the amount of qualifying interest paid by a borrower in any tax year. However many Lenders calculate TRS based on the amount of interest charged to a mortgage account irrespective of whether that interest was paid by the borrower or not.
From January 2014 lenders will be obliged to grant TRS based on the amount of interest actually paid by the borrower within a tax year as specified in the legislation.
This change will have no impact for borrowers who pay the correct mortgage amount on time, in accordance with the terms of their loan.
In instances where borrowers do not make payment/s or pay less than the amount of interest charged to their account, then the TRS amount due will be reduced to reflect the actual amount paid.
Click here for information on Mortgage Interest Relief
Current Rates of Duty on Residential Property
Rates of duty for deeds executed on or after 8 December 2010
Aggregate Consideration Rate of Duty
First €1,000,000 1%
Excess over €1,000,000 2%
Non Residential Property Click here