Pearse Doherty (Donegal, Sinn Fein)
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183. To ask the Minister for Finance the total number of registered tax collection agents; the number of accounts or advisors preparing tax returns for collection agents that is, the number of tax advisor identification numbers submitted through the collection agent registration form; the number of landlords they are operating on behalf of that is, the number of distinct tax reference numbers broken down by the number of corporate and non-corporate landlords; the number of properties broken down by residential and non-residential; the total amount of rent paid; total revenue raise; and the total revenue raised by the non-resident landlord withholding tax, in tabular form. [36788/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 1041 of the Taxes Consolidation Act 1997 (TCA) requires a person (i.e. a tenant) making a rental payment directly to a non-Irish resident person is required to deduct a sum equal to income tax at the standard rate (currently 20%) and remit that amount to Revenue along with a copy of the Form R185. This is known as the Non-resident Landlord Withholding Tax (NLWT).

Where the rental payment is not made directly, but through an intermediary, section 1034 of the TCA defines a “collection agent” as a resident person acting on behalf of the non-Irish resident person and is chargeable and assessable for the income of the non-Irish resident person.

Section 92 of the Finance Act 2022 amended section 1041 TCA to require the person making the payments to provide certain information concerning the landlord and the rental income on which tax is being withheld, i.e. to submit to Revenue a rental notification (RN). Section 92 also relieves collection agents of the obligations under section 1034 provided that the collection agent deducts the NLWT from rental payments, remits that deduction to Revenue, and gives Revenue certain information related to the payments (i.e. the RN).

Notwithstanding this, collection agents can elect to remain chargeable. This means they will be liable for the tax for the rental income and liable for any issues which arise from the returns, including surcharges, penalties and interest. Such collection agents who elect to being chargeable will not be using the NWLT system, nor availing of the various systems of making RNs, some of which are auto/repeat RNs, recurring automatic payments and not availing of pre-population of returns to aid in their tax compliance.

On 1 July 2023, a new online NLWT system was developed to facilitate these changes. The system allows tenants/other direct payers and collection agents to input RNs for residential or commercial/agricultural properties and pay NLWT deductions which can be linked with the rented property/non-resident landlord.

Revenue has confirmed to me the RN data since the introduction of the NLWT system on 1 July 2023 up to 12 May 2025, outlined below:

All NLWT is credited against Income Tax (IT)/Corporate Tax (CT) liabilities and claimed via corresponding IT/CT returns.

I am advised by Revenue that it is not possible to provide the number of distinct tax reference numbers broken down by the number of corporate and non-corporate landlords, neither is it possible to specify the number of properties broken down by residential and non-residential, or to give an accurate total number of collection agents registered with Revenue.