I propose to take Questions. Nos. 34, 35, 36, 37, 38 and 39 together.
In order to claim the tax relief introduced in this year's budget for tenants in private rented accommodation in respect of rent paid, taxpayers should contact their inspector of taxes and request the claim form RENT 2. The Revenue Commissioners have prepared an information note which is available as part of the claim form. The taxpayer should complete the form and return it to their inspector who will then review the taxpayers tax-free allowances and make the appropriate changes. A new certificate of tax-free allowances will, if applicable, then be issued to the taxpayer.
In order to claim the relief the tenant must furnish the name and address of the landlord as well as the landlord's tax reference number. Landlords are required under the legislation to include this information in the receipt or acknowledgement for rent to be provided to tenants.
I am satisfied from the level of inquiries to my own Department together with the current level of demand for the RENT 2 claim forms from the Revenue Commissioners that public knowledge of the proposed rent relief is widespread and I do not propose to take any special measures to publicise it.