The Finance Act, 1995, introduced a provision which allowed the Revenue Commissioners to require information from health boards concerning premises for which they make payment for the purpose of rent or rent subsidy. The information which may be required includes the name and address of the owners of the premises.
I am informed by the Revenue Commissioners that the return of rent allowance payments are required for tax rather than calendar years. Accordingly, the reference in the question to the year 1997 is being taken to mean the tax year 1997-98. It is not possible to provide details of health board returns to the Revenue Commissioners for the tax year 1997-98 as such returns are not due until 31 January 1999.
It is understood that health board records do not readily allow for the identification of the landlord in respect of whose premises a rent allowance payment is made. Information relating to rent allowances is recorded on the individual applicant's file and the extraction of the landlord details from those files is causing difficulties for the health boards. As an interim measure, agreement was reached with the Eastern Health Board to provide Revenue with the computer record of rent allowance payments which, in addition to details of the individual applicants, also contains details of the properties to which the payments relate. However, as these records do not contain the names and addresses of the landlords of the relevant properties, this information has been of limited value to Revenue. Discussions are ongoing with the Department of Social, Community and Family Affairs, on behalf of the health boards, with a view to having comprehensive returns made by all health board for all years.
The vast majority of landlords come within the self-assessment system of taxation and landlords, in common with all other self-assessed taxpayers, are required to make an annual return of income detailing all sources of income. Landlords who have not made a return are targeted, in the same way as other non-filers, for appropriate action by Revenue, to ensure that returns are made.
The landlord's return of income is processed under self-assessment and may be subject to Revenue audit. Information received by Revenue from various sources regarding income from rents is available to Revenue auditors as a check on the return of income. This information includes third party information such as claims for the income tax rent allowance made by individual tenants, third party returns made by persons in receipt of rent on behalf of landlords, information supplied to Revenue by anonymous sources and the return of properties made by the Eastern Health Board and other health boards when these are available.