Thousands of compliant landlords are being denied the €600 tax break – because of a paper-based system stuck in the past
Thousands of fully compliant landlords, particularly smaller or older landlords, risk missing out on the Government’s €600 Residential Property Rental Income Relief (RPRIR) due to outdated administrative requirements, the Irish Property Owners’ Association (IPOA) has warned.
Under current rules, landlords must have held a tax clearance certificate on 31 December 2024 to qualify. While most landlords are fully tax compliant, many did not hold a certificate at that date as it was not previously required. This bureaucratic hurdle could see thousands unfairly excluded from a relief designed to help retain landlords in the market.
79% of Irish landlords own three or fewer properties, but most won’t see a cent of this €600. The IPOA is calling for this bureaucratic barrier to be removed, highlighting the irony that fully tax-compliant landlords are excluded from a relief designed to retain them in the market.
The IPOA has warned in its Budget 2026 submission that the RPRIR as it stands will fail to reflect the reality of the market. The IPOA have called for a tiered system for the allowance to acknowledge the vast benefit that increasing the number of tenancies to up to three would have for landlords.
Mary Conway, Chairperson of the IPOA, said “The Government is applying the RPRIR using an outdated, paper-based model that will lock out many of the landlords who need it most. While €600 is already a minimal offset against the rising costs faced by landlords, to completely freeze out compliant landlords on a technicality is deeply concerning.
Most landlords are fully tax compliant and adhere to regulations, yet they are being denied access to supports intended for them. If the Government is serious about retaining private landlords, this process must be modernised without delay.”