Dáil Éireann Debate, Wednesday - 10 December 2008
187 Deputy Olwyn Enright asked the Minister for the Environment, Heritage and Local Government if the Private Residential Tenancies Board provides the Revenue Commissioners with details of all landlords registered with it; and if he will make a statement on the matter. [45392/08]
View answerThe Residential Tenancies Act 2004 provides for the supply, by the Private Residential Tenancies Board (PRTB), of tenancy registration details to the Revenue Commissioners, on a case by case basis.
The Public Accounts Committee 2nd Interim Report on the Taxation of Rental Income Receipts, published in September 2008, recommended that the Residential Tenancies Act 2004 should be amended to enable the Revenue Commissioners access the full records of the PRTB. An amendment for this purpose is currently under examination; subject to completing consideration of the issues involved, I intend that an appropriate amendment would be introduced during the passage through the Oireachtas of the Housing (Miscellaneous Provisions) Bill 2008.
