Non-resident Landlord Withholding Tax online system

Revenue has updated its guidance on the online Non-resident Landlord Withholding Tax (NLWT) system which commenced from 1 July 2023.  

Section 1041 TCA 1997  provides that the person making the payments will be required to submit a rental notification (RN) providing certain information regarding the landlord and the rental income on which tax is being withheld. The NLWT system allows tenants/other direct payers and collection agents to input RNs for residential or commercial/agricultural properties, and provides a facility for both collection agents and tenants/others to set up a repeat RN. The manual has been updated to include guidance on setting up a repeat RN and creating a direct debit mandate (paragraph 5). 

Collection agents and tenants are required to provide the unique property identifier, obtained from the landlord, when submitting the RN, such as the Local Property Tax identifier (LPT ID) for residential property. As rented non-residential properties do not have an LPT ID, the manual now includes guidance on the creation of a commercial ID for such properties (paragraph 9). 

Other updates include: 

• Additional guidance for collection agents (paragraph 11) and non-resident landlords (paragraph 13) 

• ROS certificate and sub-certificate queries (appendix 2)  

• Extracts from the Notes for Guidance reflecting the Finance Act 2023 updates (appendix 3). 

Further information can be found in eBrief No. 186/24.