asked the Minister for Local Government if an anomaly exists in the 1976 differential rent scheme with a higher rent being required from a person with a large number of children than is required from a person of identical salary and so on, who does not have any children; and if he will make a statement on the matter.
Ceisteanna—Questions. Oral Answers. - Differential Rent Scheme.
14.
The income tax payable by a tenant is deductible from his basic income for the purpose of assessing rent under the 1976 national differential rent scheme, and in exceptional cases this can result in the rent payable by a tenant without children being somewhat lower. However in such a case his disposable income, that is, after deduction of rent and income tax, would be less than that of a tenant with children.