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Personal TaxPro Release Notes

 

(Personal TaxPro 2025 v1.05 – 16/10/2025)

 

Residential Premises Rental Income Relief (RPRIR)

Following representations made by TaxPro, Revenue have amended the wording around the mandatory tick boxes required to be selected when claiming the Residential Premises Rental Income Relief (please refer to the release notes for Personal TaxPro 2025 v1.04 for more details). We pointed out to Revenue that it would not be correct for most taxpayers to tick either of the tick boxes. Revenue have taken our advice, and they have updated the wording around the second tick box to the following:

TaxPro has been updated to reflect the wording change.

 

(Personal TaxPro 2025 v1.04 – 11/09/2025)

 

Residential Premises Rental Income Relief (RPRIR)

ROS has made several changes to the RPRIR including the following:

  • Change to ROS validation rules
  • Adjustments to the ROS calculation of the credit

Change to Validation Rules

In The RPRIR screen there are 3 tick boxes:

The first tick box has always been mandatory on the ROS Form 11. ROS now also require that either the second or third tick box be selected. If you do not select one of these boxes the ROS Computation will not generate, and you will not be able to file a Form 11

We have contacted ROS about this change as for most taxpayers, it would not be correct to tick either of these boxes and in prior versions of the ROS Form 11 you did not have to tick one of these boxes. This is an extract from ROS’s reply:

Validation on the RPRIR screen on RPF From 11

From Revenue: “We are currently trying to trace the change to this validation. A question is currently with Revenue Legislative Services to see whether the wording needs to be updated to allow customers to tick the second or third box(es), and we will revert as soon as possible. In the meantime, customers can tick one or the other as a workaround when filing”.

ROS are unsure as to why the change was made to the validation. They are also clarifying if they need to change the wording. We replied and asked them to update us as soon as possible as to the validation change. We also requested that if the wording is not going to be changed then it would be better to remove the validation altogether as it is incorrect. We will update you further when we receive a reply from ROS.

Change to ROS’s calculation of the RPRIR credit in joint assessment cases

In their update to the ROS Form 11 in June 2025, ROS limited the RPRIR credit to a maximum of €600 for taxpayers who are jointly assessed. The credit was apportioned between each spouse based on each spouse’s net rental income. Previously, each spouse was being given a maximum of €600 each. If each spouse has residential rental income, then each should be entitled to claim the credit up to a maximum of €600 each. We had asked ROS for the basis for making this change, but we never received a reply.

In their latest update to the 2024 ROS Form 11, ROS have reversed this change and are now granting a credit of €600 per spouse. We have asked ROS to clarify that there will not be any more changes to the calculation of the RPRIR for tax year 2024. We will update you further when we receive a reply from ROS.

PRSI Exemption Taxpayers Aged 66 to 70

Revenue updated the 2024 ROS Form 11 to enable taxpayers over 66 to continue paying PRSI until age 70 if they opt not to draw down their State Pension (Contributory).

TaxPro has always dealt with this scenario and will either calculate PRSI if it’s due or automatically apply the PRSI exemption if the relevant criteria are met. The following are exempt from PRSI:

  • Anybody who becomes 70 during the tax year
  • Anybody who has reached 66 by 1 January 2024 (born before 1 January 1958)
  • Anybody aged between 66 and 70 and born after 1 January 1958 AND is in receipt of their state pension (Contributory) i.e. Contributory Old Age Pension

ROS now calculate PRSI for all taxpayers between 66 and 69. If the taxpayer is entitled to the PRSI exemption then the taxpayer must manually select that they are claiming the PRSI exemption and state the reason for claiming same.

TaxPro has been updated and will now automatically claim the PRSI exemption in the return information section when the relevant criteria are met.

The exemption will then be included on the ROS Form 11 to ensure that ROS give the PRSI exemption.

SURE Relief

Additional fields have been added to the 2024 ROS Form 11 in relation to SURE Relief. This will require an update to TaxPro which we will have available shortly. If you are claiming SURE relief on behalf of your clients then please contact us for further information.

 

(Personal TaxPro 2025 v1.03 – 16/07/2025)

 

Carry Forward into Tax Year 2025

Clients and partnerships can now be carried forward on an individual basis from 2024 to 2025. The 2025 computation includes all changes contained in Finance Act 2024.

2025 Preliminary Tax Computation

The 100% option of the prior year is now included as an option when running the 2024 computation.  If users wish to use the 90% option, then this can be accessed in the 2025 year when running the TaxPro computation.

Changes to 2024 ROS Form 11

Personal Details: De Minimis – EU State Aid

Additional fields have been added in Personal Details in relation to De Minimis – EU State Aid in the latest update to the ROS Form 11 released by Revenue in June 2025. To comply with EU State aid rules, the total amount of de minimis aid granted per Member State to a single undertaking shall not exceed €300,000 over any period of 3 years. Member States must ensure that the combined amount of de minimis aid granted from all sources to a single undertaking in any three-year period does not exceed the €300,000 ceiling. Taxpayers are required to provide details of all other de minimis aid which has been granted to them within the past three years.

Where a claim is made under the following provisions, a declaration in respect of Commission Regulation (EU) 2023/2831 of 13 December 2023 (“the General De Minimis Regulation”) is required:

  1. S372 AAC Living City Initiative.
  2. S372ASD Living City Initiative.
  3. S286(1)N Industrial Buildings Aviation Services Facilities.
  4. S216F Exemption of certain profits from production, maintenance and repair of certain musical instruments.

Additional fields have now been added in relation to the above and in relation to the Agricultural De Minimis Regulation.

The De Minimis – EU State Aid fields can be found under Client Details – Return Information – Other Information.

Residential Premises Rental Income Relief (RPRIR)

As you are aware a new section was added to the 2024 ROS Form 11 in relation to the Residential Premises Rental Income Relief (RPRIR) and this was included in Personal TaxPro 2024 v4.01 (released 27 February 2025). Detailed release notes were included with the release which outlined how the screen worked, the following is a summary:

RPRIR can be claimed in TaxPro by selecting Residential Premises Rental Income Relief in the Rental income section and entering the information requested.

The following fields will be auto filled or calculated on the screen:

  • Net rental income after losses and capital allowances
  • Available relief from premises
  • Capped relief for 2024 period

The field Percentage of ownership of the qualifying premises defaults to 100% but the field is editable so users can change the field to the required percentage.

TaxPro includes an override for the following fields

  • Net rental income after losses and capital allowance.
  • Capped relief for 2024 period.

Users can enter their own figures here if they wish. If the user overrides the figure for Capped relief for 2024 period, this figure will appear on the TaxPro computation only. It can’t go on the ROS Form 11 due to ROS validation rules.

TaxPro Computation

RPRIR is calculated as the lowest of:

  • €600
  • 20% of the landlord’s profits from qualifying premises after relief for capital allowances and case V losses forward
  • 20% of the landlord’s overall Case V income after relief for capital allowances and Case V losses forward

The last line above was added to the Finance Act 2024 to make sure that the overall Case V position is looked at so capital allowances and losses on all Case V income are considered when calculating the credit due. TaxPro has used this last part above in the calculation of the credit. Revenue currently do not use this.

On the Form 11 Revenue ask for Property details of the residential premises with the highest net profit. They do not check the overall Case V income. TaxPro is auto filling the figure “Confirm your net rental income from property after losses and capital allowances” and we are using the overall case V figure for the year after relief for capital allowances and Case V losses forward. This is to ensure the correct RPRIR is calculated

Validation Issues

The above can lead to validation errors on the ROS Computation/Form 11 when a taxpayer has both residential and commercial rental income. Revenue do not allow the figure for net rental income from property after losses and capital allowances to exceed the amount to income from residential property. This can happen when there is a combination of both residential and commercial property. To overcome this issue, we have amended the RPRIR screen and TaxPro will now check to see if the figures entered in the RPRIR screen will cause a ROS validation error and if so, TaxPro will adjust the figures that will appear on the ROS Form 11 to ensure they pass ROS validation.

New RPRIR Screen

The change to the RPRIR screen is that there are now 2 columns on the screen, column 1 has the TaxPro calculated figures and column 2 has the figures that will appear on the ROS Form 11. The fields, Net rental income, Available relief and Capped relief will still be auto filled  or calculated on the screen while the percentage ownership field will default to 100% but remains editable. This applies to both columns.

The new screen appears as follows:

In most cases both columns will agree. TaxPro will check to ensure that the figures entered in TaxPro Calculation column will pass ROS validation rules. The figures entered above in the TaxPro calculation column will pass ROS validation and are included in the ROS Form 11 column and these are the figures that will appear on the ROS Form 11.

Example where TaxPro will adjust the ROS Form 11 Column

A client has total rental income for the year of €20,000 which is made up of €10,000 residential rental income and €10,000 commercial rental income. The RPRIR screen on TaxPro will show the following:

In the TaxPro calculation column, the overall rental income of €20,000 has been entered in the field Net rental income after losses and capital allowances. This figure exceeds the amount of residential income for the year of €10,000 and if not adjusted it would fail ROS validation. To ensure that we comply with ROS validation, TaxPro will enter €10,000 in the net rental income field in the ROS Form 11 Column. The field Available relief will also change as it is based on the net rental income, and these figures will then appear on the ROS Form 11. The credit claimed remains unchanged.

These changes are to ensure that the figures entered on the ROS Form 11 will not cause validation errors when generating the ROS computation or filing the ROS Form 11. The TaxPro computation will calculate the relief separately.

TaxPro still includes an override for the following fields

  • Net rental income after losses and capital allowance.
  • Capped relief for 2024 period.

Users can enter their own figures here if they wish. If the user overrides the figure for Capped relief for 2024 period, this figure will appear on the TaxPro computation only. It can’t go on the ROS Form 11 due to ROS validation as outlined above.

Claiming RPRIR credit in JOINT Assessment cases

For Joint assessment cases, the credit for self and spouse will now be claimed in the same screen, previously a separate record was added for self and spouse.

Change in Revenue’s calculation of the RPRIR credit in joint assessment cases

Since the update to the ROS Form 11 in June 2025, the RPRIR credit is being limited to a maximum of €600 for taxpayers who are jointly assessed, the credit is apportioned between each spouse based on each spouse’s net rental income. Previously each spouse was being given a maximum of €600 each. If each spouse has residential rental income, then each should be entitled to claim the credit up to a maximum of €600 each. We have asked Revenue for the basis for making this change.

SURE Relief

Additional fields have been added to the 2024 ROS Form 11 in relation to SURE Relief. However the fields do appear to do anything. Figures entered are not included in the ROS Tax Computation and the new fields are not required when completing the section on the ROS Form 11. The fields that were there prior to the latest ROS From 11 release are the ones that are required when completing the ROS from 11 and these figures are included in the ROS Tax Computation. We have asked Revenue for more information as to why the new fields were added to the Form 11 when they do appear top do anything and we are awaiting a response. If you are claiming SURE relief on behalf of your clients then please contact us for further information.

Known Issues with the 2024 ROS Form F11

Employment and Investment Incentive

The ROS Form 11 is limiting the relief to €250,000, based on the legislation the maximum relief available in 2024 is €500,000. We have contacted Revenue in relation to the above and we are awaiting a response.

Retrofitting Rental Properties Relief (RRPR)

Since the update to the ROS Form 11 in June 2025, the relief is not being included on the ROS computation. We have contacted Revenue in relation to the above and we are awaiting a response.

 

(Personal TaxPro 2025 v1.02 – 23/06/2025)

 

This is to correct a ROS Comp error that is caused by a Revenue update released on the 20th June.
Unfortunately, Revenue did not give us advance notice of the update, nor did they provide us with a Technical Schema beforehand.
We have asked Revenue to make this schema available as soon as possible and once received we will update TaxPro to reflect the changes made to the 2024 Form 11, if required.