Irish Revenue has issued eBrief No. 137/23 on a new Tax and Duty Manual providing guidance on the new online Non-resident Landlord Withholding Tax (NLWT) system, which is set to commence operation from 1 July 2023. The NLWT system can be used for different tax types depending on the nature of the non-resident landlord, including income tax if the landlord is an individual and corporation tax if the landlord is a company. --- Introduction This manual provides guidance on the online Non-resident Landlord Withholding Tax (NLWT) system, which is set to commence operation from 1 July 2023. Legislative background Section...