Landlords who rent to tenants in receipt of social housing supports, such as the Rental Accommodation Scheme and Rent Supplement, may avail of increased tax relief under a new scheme from 1 January 2016. The new scheme will allow property owners to claim 100 per cent relief on their mortgage interest, as an expense against rental income. To qualify, the landlord must undertake to make the accommodation available to qualifying tenants for a minimum of three years, and the undertaking must be registered with the Residential Tenancies Board
(RTB). Further information is also available from the Revenue Commissioners on www.revenue.ie.