Tenants of non resident landlords are obliged to deduct the tax, and submit to revenue. If however you have a irish resident collecting agent, there is no requirement for this to be deducted. Where there is a irish registered collecting agent, the Revenue allocate a seperated PPS number to them and the tax return is submitted under this number. The Revenue system linkes this number to the PPS number of the tax payer, i.e. you.
No idea what happens in such cases where tax is being deducted by tenants and paid over to revenue but the computation deems a loss therefore no tax liability. I presume a refund would be due, never came accross this situation before.