Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I will refer to the two changes included in the section. Section 81 amends the Taxes Consolidation Act 1997 to oblige a person making payments to the non-resident landlord to give certain information, as required by Revenue, concerning the landlord and the rental income on which tax is being withheld. The second part of the amendment relates to collection agents, that is, resident persons acting on behalf of the non-Irish resident persons who are chargeable and assessable for the income of the non-Irish resident person. The amendment also relieves collection agents of the obligation of being chargeable and assessable for the income of a non-resident landlord if the collection agent deducts withholding tax from rental payments, remits that tax to Revenue and gives Revenue certain information related to the payments. Those are the changes proposed.