CURRENT LEGAL ARTICLES

 As a landlord,you must :Register the tenancy every year with the RTB and update them about any changes to the tenancy, such as a change in rent. Annual registration has applied since 4 April 2022.Provide your tenant with a rent book or statement of rent paidMake sure that the property meets certain minimum standards (though the standards for food preparation, storage and laundry purposes do not apply to AHBs)Repair and maintain the interior of the property to the standard it was in at the start of the tenancyRepair and maintain the structure of the propertyProvide a Building Energy Rating (BER) for the propertyReimburse tenants for any repairs they make which are your responsibilityInsure the property (if it is impossible to get insurance, or if the cost is unreasonable, this obligation doesn’t apply)Provide the tenant with information about any agents who are authorised to deal on your behalf (such as management companies, agencies, personal representatives)Ensure that the tenant knows how to contact you or your agentGive private tenants 90 days’ notice of a rent review and follow the rules about how often you can do this (AHBs should give notice “as soon as is practicable”)Provide tenants with a valid written notice of termination and follow all the rules around terminating a tenancyYou must also make sure that the tenants meet their obligations. Anyone who is affected by your tenants’ failure to meet their obligations can make a complaint against you to the RTB.The Residential Tenancies (Amendment) Act 2019 gives the RTB extended powers to investigate, caution and sanction landlords who break their statutory obligations as a landlord. The RTB will investigate if a landlord :Does not comply with Rent Pressure Zonerules does,s not register tenancies with the RTB and keep them up-to-date with changes tothe renttdoess not offer a tenancy back to atenant, if the property becomes available to rent again, and the tenant was originally asked to leave the property because the landlord was selling the property, changing its use, substantially refurbishing it, or because they needed it for themselves or an immediate family member provides false or misleading reasons for terminating a tenancy Find out more about the RTB’s investigations and sanctions unit on the RTB’s website.DepositsYou cannot ask for upfront payments of more than 2months’s rent when renting out a property. This includes a deposit of a month’s rent and one month’s rent in advance. This restriction applies to all tenancies created from 9 August 2021 and came in under the Residential Tenancies (No.2) Act 2021. Students in student-specific tenancies can opt out of this restriction and pay a larger upfront payment if they want. The RTB has a guidance document (pdf) and FAQs (pdf) about this legislation.You can only withhold a tenant’s deposit i   :The tenant has not given you proper notice when ending the tenancy you have been left with outstanding bills (for electricity, gas etc.) or unpaid rent the tenant has caused damage beyond normal wear and teare Residential Tenancies (Amendment) Act 2015 provides for a tenancy deposit protection scheme, where the RTB would manage and hold deposits for tenants and landlords. These provisions are not yet in effect.Refusing a tenancy e Equal Status Acts 2000–2015 apply to lettings and accommodation. Landlords cannot discriminate against potential tenants based of gender, civil status, family status, sexual orientation, religion, age, disability, race or membership of the Traveller community.You cannot discriminate against a tenant or potential tenant because they are getting a Housing Assistance Payment (HAP), Rent Supplement or any other social welfare payment. This means that you cannot state when advertising accommodation that HAP or Rent Supplement is not accepted and you cannot refuse to rent accommodation to someone because they are getting a social welfare payment. Read more on the website of the Irish Human Rights and Equality Commission. If you want to end a tenancy, you must serve the tenant with a valid written Notice of Termination and give them the correct amount of notice. You must send a copy of this Notice of Termination along with a completed Notice of Termination Return Form (pdf) to the RTBsimultaneouslye. It can be emailed to NoticeofTermination@rtb.ie or posted to the RTB. If this is not done the notice of termination is invalid. The RTB recommends that you use certified post when posting the notice of termination to the tenant and the RT and  keep proof of this. You can find out more on ending a tenancy the RTB’s website.Taxation issues Landlords pay tax on rental income under Revenue’s self-assessment system. You can deduct the interest on mortgages used to purchase, improve or repair rented property when working out your rental income for tax purposes. You must show that you have registered all tenancies in the property with the RTB.Since 2019 you can deduct 100% of the interest on these mortgages.Interest is treated as accruing dailys and the date the loan was taken out isirrelevantt. Interest can only be deducted during the period the property is let.Landlords who rentthe  residential property for 3 years to tenants who are getting social housing supports can deduct all of the interest that accrues during that 3-year period. Social housing supports include the Housing Assistance Payment, the Rental Accommodation Scheme and Rent Supplement. You must submit an undertaking to the RTB, stating that you commit to renting a residential property to tenants on social housing supports for 3 years. The RTB will register these undertakings in its Register of Tenancies. You can get the form for registering an undertaking on the RTB’s website (pdf).If you rent out a room or flat in your home you are exempt from income tax on the amount that your tenant pays you for rent and other services, up to €14,000 in a tax year. This exemption does not apply tothe  income you get from renting your property for short-term lets.If you are living outside Ireland and your tenant pays rent directly to you, the tenant must deduct tax from the gross rent and account for it to Revenue. If the rent is being paid to a collection agent, the collection agent must account for the tax. Read more in our document on tax issues for tenants.Read further information on Housing tax credits and reliefs.Private tenancies andreceivershipf the mortgage on the property is in arrear,s and the mortgage lender has appointed a receiver, your tenants must pay the rent to the receiver, but you remain legally responsible for matters such as returning the tenants’ deposits. The receiver may arrange for repairs to be carried out, but it is unclear whether the receiver is required to do this or whether the receiver takes on any of the responsibilities of a landlord.

Deposits

Refusing a tenancy

Ending a tenancy

Taxation issues

Private tenancies and receivership