asked the Minister for Finance the total number of landlords of private rented accommodation paying tax on rental income each year in (a) Dublin, and (b) the entire State, since 1963.
400.
Written Answers. - Rental Income Tax.
399.
asked the Minister for Finance the total amount of tax on rental income paid each year since 1963.
401.
asked the Minister for Finance the total amount of tax on rental income paid by landlords in private rented accommodation each year since 1963.
I propose, with the permission of the Ceann Comhairle, to take Questions Nos. 339, 400 and 401 together.
The receipt of income tax under Schedule D derives from several sources of income, for example, trading profits, professional earnings, investments, rents and farming profits. Generally speaking Revenue records do not give a breakdown of the tax received under the various headings of Schedule D and, accordingly, it is not possible to provide the information requested by the Deputy. To obtain the information sought would require an individual examination of all taxpayers' returns for the years in question and such an examination could only be carried out at a disproportionate cost.
402.
asked the Minister or Finance the special steps, if any, that have been taken or are planned, to prevent alleged tax evasion by landlords in the private rented accommodation sector.
403.
asked the Minister for Finance (a) if the Revenue Commissioners have ever requested local authorities to provide lists of houses known to be let as private rented accommodation, and (b) if so, the local authorities which were requested; and (c) the local authorities which responded.
I propose, with the permission of the Ceann Comhairle, to take Questions Nos. 402 and 403 together.
The Revenue Commissioners are aware that allegations of tax evasion are made against landlords and other groups. Inspectors of taxes have access to information from various sources which enables them to pursue suspected cases of tax evasion. It is not the practice of the Revenue Commissioners to disclose the nature of the sources of this type of information.