asked the Minister for the Environment the directives or guidelines which have been issued to local authorities regarding assessment of local authority rents in the case of tenants who are (a) self-employed and (b) working on the enterprise allowance scheme.
Ceisteanna—Questions. Oral Answers. - Local Authority Rents.
13.
The local authority differential rent scheme provides for the assessment in full of income from self-employment after the deduction of pay-related social insurance contributions and any income tax payable on such income. Income received under the terms of the enterprise allowance scheme is assessable as part of the income accruing to the tenant from his self-employment enterprise. Because of the clear application of these general principles, no specific guidelines have been issued in relation to the rent assessment of tenants availing of the enterprise allowance scheme.