Section 109 of the Residential Tenancies Act states that “A landlord shall provide free of charge to a tenant or former tenant, on request, a receipt for the payment of any rent, rent deposit, arrears of rent or any other amount paid to the landlord”. It also states that a former tenant can request a receipt within 12 months after the tenancy terminated. It is actually considered an offence under the Residential Tenancies Act to refuse to give a tenant a receipt when they request it.