when does tenant need landlord's PPS?

dubinamerica

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When would a tenant need this? I think our tenant is getting rent allowance and has never requested this. As soon as I ask for the frigging PRTB form to be completed though, (which still hasn't been forthcoming), I'm asked for MY PPS? Is there any valid reason that they may need this i.e. for tax returns if they are working and paying the rent?
 
When would a tenant need this? I think our tenant is getting rent allowance and has never requested this.
They are supposed to ask for it and provide it to Revenue to get relief but can claim this relief even if the landlord does not play ball.
As soon as I ask for the frigging PRTB form to be completed though, (which still hasn't been forthcoming), I'm asked for MY PPS?
Yes - because PRTB registration is a requirement for Revenue to allow you to claim mortgage interest and other allowable costs against rental income so they need the identifier I guess?
Is there any valid reason that they may need this i.e. for tax returns if they are working and paying the rent?
Yes - both PRTB and the tenant have valid reasons for getting this info.

I don't really understand your problem or complaint (if any).
 
actually I meant that as soon as I ask the tenant to fill in the form she (not revenue) wants my PPS number. As she has never requested this before I'm at a loss as to why she needs it now. Just wondering what a valid reason is for this - if she's still getting rent allowance, would she actually need landlord's PPS? As you mentioned for paying rent she'd get the allowance. Paranoid about giving out any of my personal info to anyone.. I don't think that a PPS should be provided unless absolutely necessary.. spent too long in the U.S. hearing about identity theft and safeguarding SSN perhaps !!
 
Her request is very normal to claim rent relief. (so not rent allowance) The claim form requests landlords pps number and address info.
 
As she has never requested this before I'm at a loss as to why she needs it now.

Maybe she didn't think you were registered and so didn't think that she could claim rent relief - she may not have understood how the process works.
 
Legislation was passed back in 1998 which requires the Dept of Social and Family Affairs (whose computer system pays Rent Supplement) to supply to Revenue Commissioners details of payments made in respect of Rent Supplement - including landlord details. Amended legislation (think it was 1999) provided for transfer of landlord's PPS Number from DSFA to Revenue so that Revenue can identify the landlords and follow up if deemed appropriate. CWOs who administer the Rent Supplement scheme have never asked for PPSNs of landlords up to now.

The recent report from the Comptroller and Auditor General was less than complementary about the quality of Data being transferred from DSFA to Revenue, and the possible loss of tax revenue as a result, so things have to change.

From next year (possibly mid-year), landlords will have to provide their PPSNs if a tenant is claiming Rent Supplement. The details of how this will be done have yet to be finalised, but it's likely that the CWO will have to contact the landlord directly rather than getting the number from the tenant.

At this time there is no absolute requirement for your tenant to have your PPSN for their Rent Supplement claim. Perhaps they're working and need to claim tax relief on rent paid - would they need your number for that?
 
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When would a tenant need this? I think our tenant is getting rent allowance and has never requested this. As soon as I ask for the frigging PRTB form to be completed though, (which still hasn't been forthcoming), I'm asked for MY PPS? Is there any valid reason that they may need this i.e. for tax returns if they are working and paying the rent?

Tenant is not under any obligation to claim the rent allowance/tax credit.

Very likely tenant had rent relief from previous years that continues to be carried forward on their tax credits. There is usually no need to complete a new form each time you change residence or each new tax year for that matter. Situations for new forms would be going over 55, change of status ie single/married and increase in rent where initial relief granted was below maximum. That last one there would be very very unlikely.

The PRTB want your PPS so that they and Revenue can get together surreptitiously to only allow interest on investment properties for those which are registered with PRTB, but the real reason is IMO that they want to tighten the noose for the PRTB unregistered/and Revenue under declaring landlords.
 
The PRTB want your PPS so that they and Revenue can get together surreptitiously to only allow interest on investment properties for those which are registered with PRTB, but the real reason is IMO that they want to tighten the noose for the PRTB unregistered/and Revenue under declaring landlords.
Won't be all that surreptitious, as they have announced it already (although not loudly enough for the many landlords caught out this year)
[broken link removed]
 
Nothing at all surreptitious about it, since when filing a tax return in relation to rental income you must confirm that you are PRTB registered in order to claim mortgage interest as a deductible expense. It does annoy me that the registration process (a) takes so long, and (b) is so highly prescriptive - the more user unfriendly you make a system, the more you'll alienate people. And people are far more likely to comply with their obligations if it's nice and easy and straightforward, imo. Preferably with an electronic option.

Still, if they want to tighten the noose on the unregistered and/or undeclaring, all the better. If they could inspect properties at a greater rate that'd be nice too.

I should join the IPOA just to annoy them...
 
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