Written Answers Nos. 347-365
347. Deputy Carol Nolan asked the Minister for Finance if he will list all State boards, commissions or other such bodies to which a person (details supplied) has been appointed by his Department from 1 January 2011 to date; and if he will make a statement on the matter. [1429/23]
View answerI can advise the Deputy that the named individual has not been appointed to any State boards, commissions or other bodies by my Department in the period from 1 January 2011 to date.
348. Deputy Pearse Doherty asked the Minister for Finance the estimated cost in 2023 of the rent tax credit; and if the cost includes rent tax credit payments with respect to both 2022 and 2023. [1455/23]
View answerFinance Act 2022 introduced a €500 Rent Tax Credit which will be available to claim in respect of rent paid in respect of each of the years 2022 to 2025. The cost of the measure in terms of tax foregone is estimated at €200m in respect of each year to which it applies.
I am advised by Revenue that as at 16 January 2023, over 53,500 claims for the rent tax credit in respect of the 2022 year of assessment have been made. These claims have been made by PAYE taxpayers by submitting an Income Tax return for the 2022 year of assessment through Revenue’s online facility myAccount. For claims relating to the 2023 year of assessment, those in receipt of income which is subject to tax under the PAYE system will be able to claim the rent tax credit due to them in-year, from mid-February 2023 onwards, or by way of an end of year claim included in his or her Income Tax return for 2023.
Self-assessed taxpayers will be able to claim the rent tax credit for the 2022 year of assessment by submitting his or her Income Tax Return through the Revenue Online Service (ROS) from 24 January 2023. The statutory filing date for the 2022 tax return for self-assessed taxpayers is 31 October 2023.
As regards the cost of the measure that will arise is 2023, it is the case that such a figure will include costs in respect of both the tax years 2022 and 2023. My Department estimates that the Exchequer cash cost arising in 2023 in respect of those two tax years could amount to €400 million.
I might add that I am further advised by Revenue that it is not possible to estimate a projected outturn for 2023 on the basis of the data in relation to claims available at this time.
349. Deputy Sean Sherlock asked the Minister for Finance the specific delegated functions that have been transferred to Ministers of State appointed in December 2022, in tabular form; and the date of transfer. [1469/23]
View answerOn the nomination of An Taoiseach Leo Varadkar, the Government appointed Jennifer Carroll MacNeill TD as Minister of State at the Department of Finance with responsibility for Financial Services, Credit Unions and Insurance on December 21st 2022.
I look forward to working closely with Minister of State Carroll MacNeill to progress the remit of the Department.
Arrangements for the transfer of Ministerial functions, including the delegation of specific functions, to the Minister of State are being put in place and will be completed over the coming weeks.
350. Deputy Carol Nolan asked the Minister for Finance the name of the company, organisation or persons contracted to provide media training to him from 1 January 2021 to date; the costs incurred; and if he will make a statement on the matter. [1506/23]
View answerNo media training has been provided to the Minister for Finance by the Department of Finance since 1 January 2021 to date.
351. Deputy Neale Richmond asked the Minister for Finance his views on whether an individual renting a property from their parent should be able to receive the renter tax credit if they pay market rent rates; and if he will make a statement on the matter. [1592/23]
View answer355. Deputy Chris Andrews asked the Minister for Finance if he will alter the eligibility criteria for the rent tax credit to allow individuals who rent a property from their parents, such as a person (details supplied); and if he will make a statement on the matter. [1677/23]
View answerI propose to take Questions Nos. 351 and 355 together.
Finance Act 2022 introduced a new Rent Tax Credit. The credit is available for the tax years 2022 to 2025 (inclusive) with a maximum value of €1,000 per year in the case of a jointly assessed married couple or civil partners, and €500 in all other cases.
Full details of how to claim the tax credit and the conditions that apply are set out in the relevant Tax and Duty Manual (Part 15-01-11A) available on the Revenue website at the following link:
www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-credit/index.aspx.
One of the key eligibility criteria is that the claimant and the landlord may not be parent and child, or vice versa. Where such a relationship exists, the Rent Tax Credit will not be available, irrespective of tenancy type.
As the Deputies will appreciate, the scheme is structured so as to seek to minimise the potential which may arise for contrived arrangements. This is not to imply any impropriety whatsoever in the specific circumstances which are presented in the details supplied. At the same time, however, the design of the credit must have regard to the need for prudent management of limited Exchequer resources on behalf of all taxpayers.
353. Deputy Fergus O'Dowd asked the Minister for Finance if he will respond to concerns raised by a person (details supplied) in respect of the changes to benefit-in-kind for 2023 which will negatively impact the vast majority of benefit-in-kind recipients; and if he will make a statement on the matter. [1628/23]
View answerRecent Government policy has focused on strengthening the environmental rationale behind company car taxation. Until the changes brought in as part of the Finance Act 2019, Ireland’s vehicle benefit-in-kind regime was unusual in that there was no overall CO2 rationale in the regime. This is despite a CO2 based vehicle BIK regime being legislated for as far back as 2008 (but never having been commenced).
In Finance Act 2019, a CO2-based BIK regime for company cars was legislated for from 2023. Since 01 January 2023, the amount taxable as BIK is determined by the car’s original market value (OMV) and the annual business kilometres driven, while new CO2 emissions-based bands determines whether a standard, discounted, or surcharged rate is taxable. The number of mileage bands has reduced from five to four.
In certain instances, this new regime provides for higher BIK rates, for example in relation to above average emissions and high mileage cars. It should be noted, however, that the rates remain largely the same in the lower to mid mileage ranges for the average lower emission car. Additionally, EVs benefit from a preferential rate of BIK, ranging from 9 – 22.5% depending on mileage. Fossil-fuel vehicles are subject to higher BIK rates, up to 37.5%. This new structure with CO2-based discounts and surcharges is designed to incentivise employers to provide employees with low-emission cars.
I am aware there have been arguments surrounding the mileage bands in the new BIK structure, as they can be perceived as incentivising higher mileage to avail of lower rates, leading to higher levels of emissions. The rationale behind the mileage bands is that the greater the business mileage, the more the car is a benefit to the company rather than its employee (on average); and the more the car depreciates in value, the less of a benefit it is to the employee (in years 2 and 3) as the asset from which the benefit is derived is depreciating faster. Mileage bands also ensure that cars that are more integral to the conduct of business receive preferential tax treatment.
I believe that better value for money for the taxpayer is achieved by curtailing the amount of subsidies available and building an environmental rationale directly into the BIK regime. It was determined in this context that reforming the BIK system to include emissions bands provides for a more sustainable environmental rationale than the continuation of the current system with exemptions for electric vehicles (EVs). This brings the taxation system around company cars into step with other CO2-based motor taxes as well as the long-established CO2-based vehicle BIK regimes in other member states.
In addition to the above and in light of government commitments on climate change, Budget 2022 extended the preferential BIK treatment for EVs to end 2025 with a tapering mechanism on the vehicle value threshold. From 2023, the original market value (OMV) reduction for BIK purposes is being progressively phased out until end 2025. This extension is in support of Government policy to incentivise the transition to electric vehicles. The relief serves to reduce the OMV of the vehicle, for the purposes of determining the taxable cash equivalent, by €35,000 in 2023, €20,000 in 2024 and €10,000 in 2025.
This BIK exemption forms part of a broader series of very generous measures to support the uptake of EVs, including a reduced rate of 7% VRT, a VRT relief of up to €5,000, low motor tax of €120 per annum, SEAI grants, discounted tolls fees, and 0% BIK on electric charging.
It should be noted that this new BIK charging mechanism was legislated for in 2019 and was announced as part of Budget 2020. I am satisfied that this has provided a sufficient lead in time to adapt to this new system before its recent implementation.
354. Deputy Michael Healy-Rae asked the Minister for Finance his views on matters (details supplied) in relation to the rent tax credit; and if he will make a statement on the matter. [1642/23]
View answerThe Rent Tax Credit was introduced by Finance Act 2022 and will be available in respect of qualifying payments made during the 2022 to 2025 years of assessment inclusive. It is provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997). Qualifying payments must be made under a tenancy.
There are two specific exclusions from the definition of a tenancy under the Rent Tax Credit provisions. These are:
1. a tenancy which has a duration of 50 years or more at the point of commencement, and
2. a tenancy which includes a ‘rent to buy’ type arrangement or clause.
Otherwise, for an individual to claim the Rent Tax Credit, Revenue advise me that the tenancy must be a rental arrangement which falls into one of the categories below:
1. An agreement, contract or lease which is required to be registered with the Residential Tenancy Board (RTB) under Part 7 of the Residential Tenancies Act 2004 and has been so registered. This type of tenancy will commonly, but not exclusively, be seen where a tenant, or tenants, have exclusive use of an entire property or self-contained unit within Student Specific Accommodation. Where a rental arrangement is of a type which is required to be registered with the RTB, the landlord must have complied with this registration obligation in order for the claimant to receive the Rent Tax Credit.
2. A licence for the use of a room, or rooms, in an individual’s principal private residence. This type of tenancy will commonly, but not exclusively, be seen where the landlord lives in the same property as the tenant, in what is commonly referred to as ‘Rent a Room’ or ‘digs’ arrangement. Such rental arrangements are not required to be registered with the RTB under Part 7 of the Residential Tenancies Act 2004, and therefore availability of the Rent Tax Credit in such circumstances is not dependent on the tenancy being registered.
The Rent Tax Credit does not, therefore, impose any additional RTB registration obligations on landlords, however, where appropriate, a landlord must comply with existing registration obligations in order for the tenancy concerned to come within the scope of the Rent Tax Credit.
The question of which tenancies should be registered with the RTB is a matter on which the RTB may advise.
To facilitate claimants in receiving the Rent Tax Credit, landlords should familiarise themselves with their RTB registration obligations and ensure that they have fulfilled same. Details of the type of tenancies which must be registered with the RTB, and the process by which such registrations may be completed, can be found on the RTB website at www.rtb.ie/register-a-tenancy.
It should be noted that the RTB registration requirements are different for Student Specific Accommodation as compared with those in the private rented sector generally. Student Specific Accommodation is housing built or designated for students and used for the sole purpose of providing residential accommodation to students during the academic term. The Residential Tenancies Act (Amendment) Act 2019 brought Student Specific Accommodation under the remit of the RTB on 15 July 2019, regardless of whether there is a lease or license agreement in place. As a result, all Student Specific Accommodation tenancies/licences entered into on or after 15 August 2019 must now be registered with the RTB. Further information on the registration requirements for Student Specific Accommodation is available on the RTB website: www.rtb.ie/register-a-tenancy/student-specific-accommodation.
Detailed information in respect of the Rent Tax Credit, including guidance on the full range of conditions which must be met and how to make a claim, can be found in Revenue’s Tax and Duty Manual Part 15-01-11A at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-11A.pdf.
358. Deputy Alan Kelly asked the Minister for Finance if he will provide the vehicle registration tax enforcement statistics for October, November and December 2022, in tabular form. [1809/23]
View answerI am advised by Revenue that table 1 below sets out the statistics in relation to Vehicle Registration Tax (VRT) related enforcement activity for the months October, November, and December of 2022. These figures were compiled from Revenue systems on 12 January 2023.
Table 1
|
2022 |
Warnings |
Detention (s. 140 FA 2001) |
Seizures (s. 141 FA 2001) |
Compromise Penalties |
Value of Compromise Penalties |
|
October |
19 |
7 |
77 |
75 |
€56,508 |
|
November |
18 |
5 |
64 |
62 |
€56,960 |
|
December |
6 |
2 |
20 |
19 |
€10,702 |
359. Deputy Alan Kelly asked the Minister for Finance the amount of funding that has been provided to the Revenue Commissioners in the years 2021, 2022 and to date in 2023 to combat tobacco smuggling; and if the Revenue Commissioners is developing a dedicated anti-smuggling strategy. [1810/23]
View answerRevenue is a fully integrated tax and customs administration and, as a result, I am advised that it is not possible to disaggregate the funding dedicated, at any given time, to combat tobacco smuggling. Revenue currently has approximately 2,000 staff engaged on activities that are focused on targeting and confronting non-compliance. These front-line activities include anti-smuggling and anti-evasion, investigation and prosecution, audit, assurance checks, anti-avoidance, returns compliance and debt collection. Resources allocated to these different aspects of Revenue’s overall compliance management work are adjusted and realigned in response to changes in the level of risk in and across different sectors. Additionally, I am advised by Revenue that, in its experience, those involved in the illicit tobacco trade do not necessarily confine themselves to a particular commodity type. As a result, Revenue implements an integrated approach to all forms of illegal trade as distinct from adopting a dedicated product or commodity specific focus.
Revenue’s Statement of Strategy 2021-2023 includes a commitment to confronting non-compliance, including tobacco smuggling. This commitment is given operational priority each year through Revenue’s business planning and delivery framework having regard to risk and trends and developments within illegal trades and the modus operandi of those involved. Revenue’s actions under these operational plans are designed to maximise coordination and efficiency Revenue-wide to deliver the best impact for the effort involved.
I am assured by Revenue that it implements a range of measures to identify and target the smuggling, supply or sale of illicit tobacco products, with a view to disrupting the supply chain, seizing the products and, where possible, prosecuting those involved. Revenue develops and shares intelligence on a national, EU and international basis, and deploys analytics and detection technologies to inform its risk focused deployment of resources.
The smuggling of tobacco products has a transnational and cross border dimension and, in addition to Revenue’s ongoing cooperation with An Garda Síochána in this area, I am advised that Revenue also works closely with its counterparts in other jurisdictions including colleagues in Northern Ireland through the Cross Border Joint Agency Task Force (JATF), and international bodies including OLAF (the EU’s anti-fraud agency), Europol and the World Customs Organisation.
Revenue’s activities aimed at combatting tobacco smuggling has yielded excellent results with over 60 million illicit cigarettes and 38,246 kg of illicit tobacco seized in 2021 and over 51 million cigarettes and 11,759 kg of illicit tobacco seized in 2022.
Finally, the Government has ensured through the Finance Acts over recent years that Revenue has the necessary statutory powers to enable it to deliver on its key functions. I am satisfied that the current legislative framework provides an effective basis for Revenue undertaking and continuing its important work against the illegal tobacco trade. I am always open to consider proposals from Revenue that will address new or emerging risks that they may identify which cannot be addressed through the current and significant legislative framework in place in regard to tobacco smuggling.
360. Deputy Pearse Doherty asked the Minister for Finance the general Government balance in nominal terms and as a percentage of GDP and GNI* in each of the years 2014 to 2022. [1875/23]
View answerThe Central Statistics Office (CSO) is responsible for the compilation of general government surplus/deficit outturn statistics, which are published through the Excessive Deficit Procedure (EDP) twice a year. The Department of Finance is responsible for the medium-term forecasts of these statistics, which are published twice a year as part of the Stability Programme Update and the Budget. Both the outturn and the forecasts are compiled in accordance with the European System of Accounts 2010 (ESA 2010).
In the table below, figures from 2014 to 2021 are compiled by the CSO. The figures in respect of 2022 are forecasts based on the Department's calculations published as part of Budget 2023 – Economic and Fiscal Outlook.
|
|
2014 |
2015 |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
|
General Government Surplus/Deficit (€ Million) |
- 7,047 |
- 5,358 |
- 2,058 |
- 848 |
446 |
1,694 |
- 18,763 |
- 7,079 |
965 |
|
Percentage of GDP (%) |
- 3.6 |
- 2.0 |
- 0.8 |
- 0.3 |
0.1 |
0.5 |
- 5.0 |
- 1.7 |
0.2 |
|
Percentage of GNI* (%) |
- 4.7 |
- 3.3 |
- 1.2 |
- 0.5 |
0.2 |
0.8 |
- 9.4 |
- 3.0 |
0.4 |
The 2022 outturn will be formally published by the CSO in April, and the results will be incorporated into the Stability Programme Update (SPU).
The end year Fiscal Monitor, published on 3rd January[1], highlighted a significant improvement to the 2022 EBR which now stands at €5 billion. Such improvements to the EBR would be consistent with a General Government Surplus of c. €5.2 billion equivalent to 2 per cent of the GNI* and 1 per cent of the GDP.
[1] www.gov.ie/en/publication/9fd27-fiscal-monitor-december-2022/.
361. Deputy Pearse Doherty asked the Minister for Finance the structural balance in each of the years 2014 to 2022; and the difference in nominal terms between the structural balance and a structural balance of -0.5% of GDP in each of those years. [1876/23]
View answerThe structural balance of 0.5 per cent of GDP referred to in the question corresponds to Ireland’s Medium-Term Budgetary Objective (MTO) under the European fiscal rules. As the Deputy has referenced this level of structural balance in terms of GDP, the table below provides historical estimates of such. However, it is important to note a number of relevant issues when considering these estimates.
Firstly, as highlighted on numerous occasions by the Department of Finance, GDP is not an appropriate indicator of the Irish economy. As such, scaling a fiscal ratio by GDP can paint an overly benign picture. As with all other fiscal indicators, the structural balance was published at Budget time as a share of modified gross national income (GNI*), to better reflect the underlying budgetary position.
Secondly, the structural balance relies on estimates of the output gap, an unobservable variable. Estimates of the output gap are subject to large ex-post revisions due to a number of factors, including data revisions, methodological changes and changes to the macroeconomic outlook. The impact of the Covid-19 pandemic and the cost-of-living crisis has exacerbated the difficulties in estimating the structural balance.
Finally, the figures for the structural balance provided below are ex-post estimates for the historical series. As such, the gap between the structural balance and the MTO in any given year is different to the real-time estimate of that gap when budgetary policy was being set. Considering this, it would be inappropriate to assess the fiscal policy stance in a given year against the figures provided below.
|
|
2014 |
2015 |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
|
Structural Balance as per cent of GDP |
-0.9 |
0.1 |
0.4 |
0.1 |
-1.4 |
-1.4 |
-1.6 |
0.1 |
0.1 |
|
Gap to MTO, € billions |
-0.7 |
1.5 |
2.6 |
1.7 |
-3.0 |
-3.3 |
-4.0 |
2.5 |
2.8 |
Estimates in line with 2023 Draft Budgetary Plan rounded to closest €100 million.
More broadly, as the Department has reiterated on many occasions, nuances in the Irish economy and difficulties in measuring the cycle mean that a mechanical application of the current European fiscal rules and mere compliance with the MTO may not be sufficient to ensure the sustainability of the Irish public finances. Such an approach could result in inappropriate fiscal policy, misaligned with the underlying health of the economy.
In addition, it is important to note that the current European fiscal framework is currently under review. As the Deputy will be aware, the European Commission put forward initial proposals for reform of the framework in November. As part of these, the Commission has proposed that annual fiscal surveillance will be based on a single operational indicator, net primary expenditure anchored on a debt sustainability target, with no formal role for the structural balance in the framework going forward.
Note: Estimates provided in the table above are in line with the 2023 Draft Budgetary Plan. The gap to the MTO is rounded to the closest €100 million. Windfall corporation tax revenues are considered as one-off revenues. As such, estimates of windfall corporation tax revenue between 2015 and 2022 are removed from the structural balance.
362. Deputy Robert Troy asked the Minister for Finance the reason that dentists and dental surgeries have not been able to avail of a VAT exemption on PPE which was purchased during the pandemic period (details supplied); and if he will make an amendment to introduce a VAT exemption with regard to PPE. [1898/23]
View answerI am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within Annex III of the Directive, in respect of which Member States may apply either one or two reduced rates of VAT. Ireland currently operates two reduced rates of VAT, 13.5% and 9%, as permitted by the Directive. On this basis, the supply of PPE is liable to VAT at the standard rate (currently 23%).
However, as a temporary measure, in response to the outbreak of Covid 19, the European Commission adopted Decision C (2020)2146, on 3 April 2020. The decision provided for the importation of goods from outside the European Union without the payment of VAT or Customs Duty with effect from April 2020. Relief was permitted where the goods were imported by or on behalf of State bodies, public bodies and other bodies governed by public law, disaster relief agencies and including organisations regulated by the State and involved in the care, support, and treatment of people at risk of COVID-19. For the relief to apply, the goods were to be distributed or made available free of charge to the persons affected by or at risk from or involved in combating the COVID-19 outbreak by the bodies and organisations referred to above.
Following a request from my Department, Revenue also implemented the application of the zero rate of VAT to the domestic supply of personal protection equipment, as necessary to combat COVID-19 when supplied to hospitals, nursing homes, GP practices and the like, for use in the delivery of COVID-19 related health care services to their patients. The relief was originally scheduled to end on 31 July 2020 but was extended to 30 June 2022 following review by the Commission and consultation with Member States. The Commission decision did not provide scope to extend the relief to other sectors. Any extension of the relief in the State to dentists, shop owners, etc., not directly engaged in the delivery of Covid 19 related health care, would have been outside the scope of what was permitted.
363. Deputy Neasa Hourigan asked the Minister for Finance if commercial companies that purchase gas at commercial rates in order to then supply district heating schemes will be able to avail of the temporary business energy support scheme; and if he will make a statement on the matter. [1930/23]
View answerDetails of the Temporary Business Energy Support Scheme (TBESS) are set out in Finance Act 2022. The scheme provides support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 28 February 2023. The scheme is designed to be compliant with the EU state aid Temporary Crisis Framework.
The TBESS is available to tax compliant businesses carrying on a trade or profession the profits of which are chargeable to tax under Case I or Case II of Schedule D where they meet the eligibility criteria. Sporting bodies that carry on certain activities that would be chargeable to tax under Case I or II of Schedule D but for an available exemption are included in the scheme. Charities that carry on activities that would be chargeable to tax as trading income, but for an available tax exemption, are also included in the scope of the scheme. The scheme operates on a self-assessment basis.
The TBESS applies to the metered supply of electricity and natural gas and operates by reference to bills or statements for their supply through electricity accounts or gas connections identified by the account holders own Meter Point Reference Number (MPRN) or Gas Point Reference Number (GPRN).
Where companies are supplying heat through communal and district heating schemes and those companies are carrying on a trade that is chargeable to tax under Case I of Schedule D, they will be eligible for support under TBESS where the conditions of the scheme are met.
However, if companies are supplying heat through communal and district heating schemes and those companies are not for profit entities, it is unlikely that they would be regarded as carrying on a trade that is chargeable to tax. Such companies would therefore not be within the scope of TBESS and would not be eligible to apply for support under the scheme.
Eligible businesses can register for and make claims using Revenue's Online Service (ROS). Revenue has published comprehensive guidelines on the operation of the scheme on the Revenue website, which includes information on eligibility for the scheme and how claims may be made.
364. Deputy Neasa Hourigan asked the Minister for Finance if the Revenue Commissioners will allow renters to claim the rent tax credit in circumstances in which a landlord refuses to supply a RTB registration number given that the Revenue Commissioners online system currently does not allow an application to be submitted without this information; and if he will make a statement on the matter. [1939/23]
View answerThe Rent Tax Credit, as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by Finance Act 2022 and will be available in respect of qualifying payments made during the 2022 to 2025 years of assessment inclusive. Qualifying payments must be made under a tenancy.
A tenancy for this purpose is a rental arrangement which falls into one of the below categories:
1. An agreement, contract or lease which is required to be registered with the Residential Tenancy Board (RTB) under Part 7 of the Residential Tenancies Act 2004. Where a rental arrangement is of a type which is required to be registered with the RTB, the landlord must have complied with this registration obligation in order for the claimant to receive the Rent Tax Credit.
2. A licence for the use of a room, or rooms, in an individual's person’s principal private residence. Such rental arrangements are not generally required to be registered with the RTB under Part 7 of the Residential Tenancies Act 2004, and therefore availability of the Rent Tax Credit in such circumstances is not dependent on the tenancy being registered.
The Rent Tax Credit does not therefore impose any additional RTB registration obligations on landlords. However, where appropriate, landlords must comply with existing RTB registration obligations in order for the tenancy concerned to be within the scope of the Rent Tax Credit and Revenue must be satisfied that this requirement has been met in order for a claimant to receive the Rent Tax Credit.
Full details of the type of tenancies which must be registered with the RTB, and the process by which such registrations may be completed, can be found on the RTB website at: www.rtb.ie/register-a-tenancy.
As part of this registration process, the landlord and each tenant named on an RTB registration will receive a confirmation letter from the RTB shortly after registration. This letter will contain the number assigned to the tenancy, which can be used when claiming the Rent Tax Credit. If this is mislaid, I understand that the RTB can be contacted by phone or email to request the letter be reissued to the claimant.
Compliance with the legal obligation to register a tenancy under the Residential Tenancies Act 2004 (as amended) is a matter for the RTB. Unregistered tenancies may be reported to the RTB’s Registration Enforcement Unit by email to enforcement@rtb.ie.
Further details in respect of the Rent Tax Credit, including comprehensive guidance on the full range of conditions which must be met and how to make a claim, can be found in Tax and Duty Manual Part 15-01-11A at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-11A.pdf.
