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Dáil Éireann debate -
Wednesday, 20 Feb 1980

Vol. 318 No. 1

Written Answers. - Rental Income and Landlord's Liabilities.

463.

asked the Minister for Finance when it is proposed to establish a new tax district in the Dublin area to deal exclusively with rental income and landlords' liabilities.

A special unit was established several years ago in Dublin for identifying premises which are let and for arranging to have income tax assessments made on the landlords. In addition a special outdoor enquiry unit was set up in mid-1979 to identify cases involving sources of income including rents not within the tax net. The work of the outdoor unit will be intensified according as more experienced personnel become available. As cases involving rents are identified they are brought into assessment as soon as possible. It is proposed to set up a new tax district to deal exclusively with landlords tax liabilities as soon as suitable office accommodation becomes available.

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