FYI
http://www.revenue.ie/en/tax/it/leaflets/it70.html
What If Your Landlord Is Not Resident In The State?
If your landlord resides outside the Republic of Ireland (the State) and you pay rent directly to them or to their bank account either in the State or abroad, you must deduct income tax at the standard rate of tax (currently 20%) from the gross rents payable.
Failure to deduct tax may leave you liable for the tax that should have been deducted.
Example
Gross Rent per month €1,000
Deduct tax
€200
Pay to Landlord €800
At the end of the year, you must give a completed
[broken link removed]Form R185 (PDF, 175KB)* to your landlord to show that the tax has been accounted for to Revenue. The landlord can then claim this amount as credit on their annual Tax Return.
Where the non-resident landlord has an agent, who is resident in the State collecting the rent, you should pay the gross rent to the agent without deduction of income tax.
The agent is then chargeable to tax on the rents as Collection Agent for the landlord and is required to submit an annual tax return and account for the tax due under Self-Assessment.
Leaflet IT10 - Guide to Self-Assessment provides more detailed information.
Note: The agent appointed need not be a professional person, e.g.. they can be a family member or other person prepared to take on the responsibility and who undertakes to make annual tax returns and account to Revenue for any tax due.
*(Also available from Revenue’s Forms and Leaflets Service at LoCall 1890 306 706 (ROI only) or +353 1 7023050 or from your local Revenue office).
For additional information please refer to
[broken link removed]Part 45.1.4 (PDF, 108 KB) of the Income Tax, Capital Gains Tax and Corporation Tax Manual.