Dáil Éireann díospóireacht -
Wednesday, 9 Oct 2002

Vol. 554 No. 5

Written Answers. - Tax Reliefs.

Joe Costello

Ceist:

401 Mr. Costello asked the Minister for Finance the number of people in private rented accommodation who received tax relief under the provisions of the Finance Act, 1995, for each year since the passage of the Act; the amount of tax relief granted for each year; the number of landlords who have paid tax for each year since the passage of the Act; and the amount of tax paid in each year. [15581/02]

Minister for Finance (Mr. McCreevy):

I am informed by the Revenue Commissioners that the information requested by the Deputy is as follows in so far as it is available:

Numbers of claimants and estimated cost of tax relief for rent paid in private rented accommodation

Year ended5th April or31st Decemberas specified	Numbers of Claimants	Estimated Cost of Tax Relief
		€m
5/4/1996	33,100	7.1
5/4/1997	47,900	9.7
5/4/1998	59,500	11.4
5/4/1999	68,700	11.9
5/4/2000	75,700	13.0
5/4/2001	88,600	18.3
31/12/2001*	103,700	25.5

*As the income tax year 2001 was a "short year" the figures shown for year ended 31/12/2001 are estimated on a 12 month basis for consistency.

These figures include claimants who are both under and over 55 years of age.

The figures shown in respect of years ended 5/4/2001 and 31/12/2001 are projected estimates.

Numbers of individuals and companies with rental income** and estimated tax yield

Year ended 5th Aprilor 31st Decemberas specified	Numbers	Individuals	Companies	Estimated Tax yield	Individuals	Companies
			€m	€m
5/4/1996	42,700	3,680	56	51
5/4/1997	45,600	3,840	65	57
5/4/1998	49,700	3,960	85	79
5/4/1999	54,600	4,160	104	65
5/4/2000	60,200	4,320	137	80
5/4/2001	notavailable	4,970	notavailable	88
31/12/2001	notavailable	notavailable	notavailable	notavailable

**The rental income could come from either private tenants or business tenants. Data are not available to distinguish between income from private rental accommodation and from other accommodation.