Taxes Consolidation Act 1997 section 888

Returns, etc. by lessors, lessees and agents

Section 888 empowers Revenue inspectors to require landlords, tenants, property agents, and certain public bodies to provide information about rental income and lease arrangements for the purposes of assessing tax under Case IV or Case V of Schedule D.

• An inspector may require any lessor, lessee, occupier, or former holder of such a role to provide details of lease terms, payments made or received, and any premium paid for the grant of a lease.
• Property management agents must, on request, file a return including the address, local property tax number, landlord details, tax reference numbers, and a statement of all rents and other payments arising from premises they manage.
• Government departments, the Health Service Executive, local authorities, and similar statutory bodies that pay rent or rent subsidies must file equivalent returns and must request the landlord's tax reference number before making any payment.
• Landlords and property owners are obliged to furnish their tax reference number when requested by an agent or public body, and where the number is not provided, the agent or body must state that fact in their return.