Ok thanks for that. No, I intend keeping the house as its in a good area and my son will continue to live there. Thanks mf1 for the link. I reckon the value of the rental might be / would be about €18,000 per year on the open market. I will have to take proper tax advice as its only the upkeep charges that my son is paying. However , if I did not rent out the house, I expect I would have to pay someone to look after the house for me. Having my son do that is a big bonus for me but I do not want a possible problem for him down the road. Ultimately, he will have the house anyway.