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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Ireland: Immovable property

The country in which immovable property is situated has the right to tax any income derived from that property (Article 7). The agreement does not take away the right of the country of which the recipient of the income is a resident also to tax that income. For example, if a United Kingdom resident has income from property in Ireland, such income can be taxed in Ireland and he will be entitled to credit for the Irish tax against the United Kingdom tax charged on that income.