Ms Clare Costello:

No. They would be paying the same amount of tax. The Deputy may be thinking of a withholding tax requirement with respect to non-resident landlords. There is a withholding requirement for 20% of their tax by their tenant or agent. They would pay the same amount of tax, as far as I am aware. I know the rules around withholding have changed somewhat in the last year. I can follow up on that and get you a note on that.