Vol. 550 No. 5
98 Mr. Gregory asked the Minister for Finance if his Department will ensure that the Revenue Commissioners are furnished with details of all unregistered landlords in receipt of rent subsidies to ensure full tax compliance; and if he will make a statement on the matter. [9619/02]
I am advised by the Revenue Commissioners that under section 888, of the Taxes Consolidation Act, 1997, health boards are required to supply details to Revenue regarding payments of rent subsidies to qualifying tenants. These have been supplied since the legislation was introduced in 1995-96 via the Department of Social, Community and Family Affairs.
It is accepted that when this legislation was first introduced the manner in which records were kept by the health boards meant the material supplied was insufficient for Revenue to ensure full tax compliance. Since these returns did not contain all the required information, they proved difficult to match with Revenue records. However, the returns received since 1999 have contained additional information that enabled Revenue cross check landlord details with Revenue records.
Furthermore, discussions took place between Revenue, the health boards and the Department of Social, Community and Family Affairs officials in October 2001 with a view to further improving the transfer of information to Revenue. I am informed by the Revenue Commissioners that the arrangements now in place with the health boards and the Department of Social Community and Family Affairs are adequate to enable Revenue to identify unregistered landlords and are a valuable source of information in ensuring tax compliance.
