Finance (No. 2) Act 2023 – New Pension Property Requirement

As of January 1st, 2024, all residential pension properties must be registered with the Residential Tenancy Board (RTB) in order to maintain tax exemption.

Currently rental income through pension property is not subject to income tax but in order maintain this exemption, all property managers must register any Irish residential pension property tenancy with the RTB, as introduced by the most recent Finance Act.

Further information regarding this legislation can be found here. 

If you have any queries regarding pension property investment, please speak to your financial advisor or contact our Property Services Team - service@itcgroup.ie.