Taxes Management Act 1970 section 117

Action of ejectment in Northern Ireland

Section 117 deals with the interaction between income tax deductions and landlord eviction proceedings for non-payment of rent in Northern Ireland.

• Applies specifically to ejectment actions in Northern Ireland brought for non-payment of rent
• A tenant cannot defeat an eviction by claiming an income tax deduction that would reduce the amount owed below a year's rent
• The landlord's right to pursue ejectment is preserved regardless of any tax deductions the tenant may be entitled to
• This rule applies unless separate legislation specifically provides otherwise