Dáil Éireann Debate, Wednesday - 24 September 2008
283 Deputy Aengus Ó Snodaigh asked the Minister for Finance the tax reliefs available to homeowners under the shared ownership scheme in respect of the 25% to 60% proportion of their home which is owned by their local authority and rented to them. [30104/08]
View answerIn accordance with the provisions of Section 473 of the Taxes Consolidated Act 1997, tax relief is available to an individual in respect of rent paid on a ‘residential premises' that, during the period in respect of which the rent is paid, is his or her main residence. However, relief is expressly not available under this provision in respect of rent paid to a local authority. Accordingly, there are no tax reliefs available to homeowners in respect of the rent relating to the proportion of their home that is rented to them by their local authority under the shared ownership scheme.
284 Deputy Jack Wall asked the Minister for Finance if he will arrange to have a P21 furnished to a person (details supplied) in County Kildare; and if he will make a statement on the matter. [30111/08]
View answerI have been advised by the Revenue Commissioners that they have issued a request to the taxpayer for the necessary information to enable a review of liability to be carried out. A P21 will issue on receipt of the required information.
285 Deputy Jack Wall asked the Minister for Finance if a person (details supplied) in County Kildare is due a tax rebate; and if he will make a statement on the matter. [30112/08]
View answerI have been advised by the Revenue Commissioners that they have issued a request to the taxpayer for the necessary information to enable a review of liability to be carried out. Any tax overpaid will be refunded when the review is completed.
