asked the Minister for Finance if the practice which has hitherto prevailed of exempting landlords from the payment of income tax in respect of rents of houses which have been wholly or irrecoverably lost owing to the insolvency or unemployment of the tenant has now been altered, and if he is aware that the landlord is now compelled either to pay the tax and take his chance of repayment, or else evict the tenants.
Ceisteanna—Questions. Oral Answers. - Income Tax on Lost Rents.
There has been no change in the practice of dealing with lost rents. If the Deputy will be good enough to furnish me in confidence with particulars of the case or cases to which his question relates I will inquire into the matter.