Vol. 453 No. 6
34 Mr. E. Byrne asked the Minister for Finance the procedures to be adopted by tenants of private rented accommodation who wish to claim tax relief on their rental costs; their entitlement to the PRSI record of their landlords; and if he will make a statement on the matter. [9767/95]
35 Mr. E. Byrne asked the Minister for Finance the measures, if any, that will be taken by the Government to promote and publicise the tax relief entitlements for tenants of private rented accommodation; and if he will make a statement on the matter. [9768/95]
36 Mr. E. Byrne asked the Minister for Finance the anticipated cost to the Exchequer due to the tax relief benefits accruing to tenants of private rented accommodation in the current tax year. [9769/95]
37 Mr. E. Byrne asked the Minister for Finance if tax relief for tenants will be increased and brought into line with other State subsidies towards housing costs, mortgage interest relief and rent allowances under the supplementary welfare allowance scheme; and if he will make a statement on the matter. [9770/95]
38 Mr. E. Byrne asked the Minister for Finance if the policy of granting tax relief for tenants in private rented accommodation will result in an anticipated increase in landlords entering the tax net; if so, the anticipated revenue due to accrue in the current tax year; and if he will make a statement on the matter. [9771/95]
39 Mr. E. Byrne asked the Minister for Finance the plans, if any, he has to monitor and review the impact of the new measures allowing tenants of private rented accommodation to claim tax relief on their rents; and if he will make a statement on the matter. [9772/95]
I propose to take Questions. Nos. 34, 35, 36, 37, 38 and 39 together.
In order to claim the tax relief introduced in this year's budget for tenants in private rented accommodation in respect of rent paid, taxpayers should contact their inspector of taxes and request the claim form RENT 2. The Revenue Commissioners have prepared an information note which is available as part of the claim form. The taxpayer should complete the form and return it to their inspector who will then review the taxpayers tax-free allowances and make the appropriate changes. A new certificate of tax-free allowances will, if applicable, then be issued to the taxpayer.
In order to claim the relief the tenant must furnish the name and address of the landlord as well as the landlord's tax reference number. Landlords are required under the legislation to include this information in the receipt or acknowledgement for rent to be provided to tenants.
I am satisfied from the level of inquiries to my own Department together with the current level of demand for the RENT 2 claim forms from the Revenue Commissioners that public knowledge of the proposed rent relief is widespread and I do not propose to take any special measures to publicise it.
