Tax and Social Welfare Codes

Dáil Éireann Debate, Tuesday - 12 February 2013

Tuesday, 12 February 2013

Ceisteanna (351)

Eoghan Murphy

Ceist:

351. Deputy Eoghan Murphy asked the Minister for Social Protection if she will confirm that gross rents are to be subjected to a 4% PRSI charge. [7225/13]

Freagraí scríofa

Minister for Social Protection

In general unearned income including rental income is subject to PRSI along with tax and USC. The rules which apply to the value of rental income for taxation purposes also apply to PRSI, with the exception of “capital allowances” which are not granted.