Landlords living outside Ireland
http://www.citizensinformation.ie/en/housing/renting_a_home/tax_relief_for_tenants.html
Excerpt relating to this post:
If your landlord lives outside Ireland and you pay rent directly to them or to their bank account located in Ireland or abroad, you must deduct tax at the standard rate (20% in 2010) from the gross amount that you pay.
This deduction is not your tax relief - it is tax payable to Revenue from your landlord's income.
For example, say your landlord lives in Germany and you pay him/her gross rent per month of €1,000. Firstly, calculate the amount of tax to be deducted (€1,000 x 20% = €200). Now deduct the tax due from the gross rent you pay (€1,000 - €200 = €800 ). The net rent to be paid to your landlord is €800 per month. The amount due to Revenue is the €200 per month that you deducted from the gross rent of €1,000.
Accounting to Revenue for tax deducted from rent
You must account to Revenue for the tax you deduct from the gross rent. If you fail to deduct tax from rent you pay to a landlord living outside Ireland, this will mean that you (and not the landlord) will be liable for any tax which should have been deducted.
If you pay tax under PAYE, you can account for it by reducing your tax credits and Standard Rate Cut-Off Point. You can notify your local Revenue Office and ask them to arrange this. Alternatively, you can make a
tax return - Form 12 (pdf) and pay the retained amount to Revenue.
If you pay tax under self-assessment, you should include the details of your rent on your annual return -
Form 11 (pdf). A notice of assessment will then issue to you, showing the reduced credit.
At the end of the year you must give your landlord a completed
Certificate of Income Tax Deducted - Form R185 (pdf).