A client, bsaed in Northern Ireland, rents out land in Ireland. They claim that their rental income, which their tennants usually pay 20% on, is going up to 25% due to changes in the recent budget for Ireland. I have searched through a few articles on the recent budget and cannot see anything about this. However, i can see that the dividend withholding tax has increased from 20% to 25%, and im thinking maybe they have got mixed up with this. Can anybody confirm this?