Thinking of letting your friends or family stay in your foreign rental property rent free, well watch out for the following catch :
If you let your friends and family stay in the property rent free for say 4 weeks out of 52 weeks, then you cannot claim a deduction against
your foreign rental income for 4/52 of your rental expenses such as mortgage interest, light heat, insurance etc.
For more information see the following link
http://www.revenue.ie/en/personal/buy-sell/foreign-property/foreign-rental-income.html
Any queries call me on 091 763817