Noel Grealish
Question:216. Deputy Noel Grealish asked the Minister for Finance if there is a discrepancy in the Taxes Consolidation Act 1997 where section 97(2)(b) provides for a deduction in respect of any rate levied by a local authority which is used by the Revenue Commissioners as a reason to disallow the former non-principal private residence charge as a deduction from rental income, whereas section 97(2)(d) states that the cost of maintenance, repairs, insurance and management of the premises is allowed; if any update on the legislation affecting these two sections is planned or in the process of being addressed; and if he will make a statement on the matter. [2643/14]
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