Advice Re Rent Relief

[TX1]

I rented in 2010 and claimed tax credits that year. I also rented in 2011 and i am only getting around to claiming now. I rented out my Mum's house in Portadown, Northern Ireland up until 2 weeks ago as she had relocated to Meath with my Stepdad and i was between houses so decided to rent the place as she was nervous renting it out while being so far away. She does not work as my stepdad provides for her so i am wondering how i claim relief when a) it is my Mother's house and b) the tax implications for her paying tax on any rental income for the 14 months rental income.

Please take note she had no income and was not on social welfare during that time and was purely supported by my stepdad.

 

[sean.c]

From the attached revenue page;

Where Rent Relief is being claimed in respect of rent paid by a child to their parent, the parent will not qualify for the Rent-a Room exemption and will be required to declare their Rental Income to Revenue at the end of the year

http://www.revenue.ie/en/tax/it/credits/rent-credit.html

 

[Joe_90]

From the attached revenue page;

Where Rent Relief is being claimed in respect of rent paid by a child to their parent, the parent will not qualify for the Rent-a Room exemption and will be required to declare their Rental Income to Revenue at the end of the year

http://www.revenue.ie/en/tax/it/credits/rent-credit.html

As the OPs mother was not living in the house the Rent-a-room exemption does not apply.

Anyway, You are entitled to rent credit if you paid rent BUT your mother may have to register for Income Tax in Northern Ireland as the property is in Northern Ireland. She may also have to register for Income Tax in the Republic as she may be resident here.