The definition of a non-performing buy to let loan is the same as that of any other credit exposure and applies to exposures which are more than 90 days past-due; and/or the borrower is assessed as unlikely to pay their credit obligations in full without realisation of collateral, regardless of the existence of any past-due amount or of the number of days past due.
In relation to the second part of the Deputy’s question, the classification as non-performing depends on the particular circumstances of each individual loan, and is subject to internal assessment by each bank and review by that bank’s external auditor. Accordingly, it would not be appropriate for me to speculate on such a matter.
Finally, I note the Deputy asked a related question regarding buy to let mortgages which I answered on 20th March and for reference a link is provided here: https://www.oireachtas.ie/index.php/en/debates/question/2018-03-20/72/?highlight%5B0%5D=michael&highlight%5B1%5D=mcgrath.