asked the Minister for Finance the funds provided in the 1982, 1983 and 1984 budgets for rent subsidies under the Private Rented Dwellings Act; and the steps that have been taken to ensure that money paid to landlords in this way is declared for tax purposes.
Written Answers. - Rent Subsidies.
500.
The amounts provided in the Estimates for Public Services for the years 1982, 1983 and 1984 in respect of rent allowances under section 23 of the Housing (Private Rented Dwellings) Act, 1982, were £6.0 million, £10.5 million and £2.0 million, respectively.
The provisional outturn of expenditure on rent allowances up to the end of 1983 is £305,277. The reduced level of expenditure as compared with the estimates for those years was caused by commencement delays and a lower than anticipated number of claims.
Under the Act referred to above and regulations made thereunder, landlords of dwellings which were formerly rent-controlled are obliged to register the tenancy of each dwelling with the housing authority and to provide specified particulars in relation to such tenancy including details of the rent, and of any new rent, payable for the dwelling. The Revenue Commissioners have advised me that they are provided on a continuing basis with the information contained in registrations of tenancies. This ensures that all rents paid to landlords of registered tenancies are brought to the attention of inspectors of taxes for assessment purposes.