I have a house and want to rent it out for maximum one year. I want to rent it for €18,000 total for the year. I am abroad and am a non resident in Ireland. My tenants should deduct 20% from what they pay me. I will use a property management company to deal with this. Property Management will take 10% to deal with the property on my behalf.
If you have a management company dealing with the rental income, you should have the tenant pay the full amount of rent to them (not deduct the 20%). If your agent is based in Ireland, there is no requirement for the 20% to be deducted by the tenant. I would have zero confidence in a tenant deducting the rent and paying it to the Revenue on my behalf. Your agent can make this payment for you if you prefer to have it paid in advance.