Tony Gregory
Ceist:39 Mr. Gregory asked the Minister for Finance the current position with regard to the registering of landlords with the Revenue Commissioners; and if the properties (details supplied) are so listed. [12640/95]
Written Answers. - Registering of Landlords.
I have been advised by the Revenue Commissioners that work is continuing on building up the register of landlords. This work has been helped by the changes in this year's Finance Act.
Section 5 of the Finance Act, 1995 provides, with effect from the current tax year 1995/96, tax relief for all tenants living in private rented accommodation. Under this section, in addition to the tenant furnishing the name and address of the landlord to an inspector of taxes in support of a claim, he or she is also asked to furnish the landlord's tax reference number. Landlords are required to include this information in any receipt or acknowledgement for rent which is given to tenants.
Furthermore, section 14 of the Finance Act 1995 also provides that certain public bodies, including health boards and local authorities, who make payments of rent subsidies are required to make automatic returns of such payments to the Revenue Commissioners, including details regarding the address of the premises and the name and address of the owner of the premises.
The Special Enquiry Branch in Dublin conducted 760 visits in connection with rental income in the period 1 October, 1994 to 31 August, 1995. In the same period the Special Enquiry Branch identified 399 new cases of undisclosed income, 72 of which were not on Revenue records previously and the balance of 327 were on record but had not disclosed their rental income.
I trust that the Deputy will understand that on the grounds of confidentiality the Revenue Commissioners are precluded from giving details concerning the addresses mentioned by him.