Pat Buckley
Ceist:134. Deputy Pat Buckley asked the Minister for Finance the amount of revenue raised from taxation on rental income in each of the years 2011 to 2018 and to date in 2019, in tabular form. [41670/19]
Amharc ar fhreagraDáil Éireann Debate, Tuesday - 15 October 2019
134. Deputy Pat Buckley asked the Minister for Finance the amount of revenue raised from taxation on rental income in each of the years 2011 to 2018 and to date in 2019, in tabular form. [41670/19]
Amharc ar fhreagra135. Deputy Pat Buckley asked the Minister for Finance the number of persons who reported and-or paid taxation on rental income in each of the years 2011 to 2018 and to date in 2019, in tabular form. [41671/19]
Amharc ar fhreagra136. Deputy Pat Buckley asked the Minister for Finance the number of persons who declared overall losses on a rental property in each of the years 2011 to 2018 and to date in 2019, in tabular form. [41672/19]
Amharc ar fhreagraI propose to take Questions Nos. 134 to 136, inclusive, together.
Regarding the Deputy's question on the amount of revenue raised from taxation on rental income in each of the years 2011 to 2018 and to date in 2019, I am informed by Revenue that income tax is calculated on the total income of a taxpayer; total income can arise from multiple income sources that are not separately identified on tax returns. For this reason, it is not possible to separately identify tax revenue arising from rental income.
Regarding the Deputy's question on the number of persons who reported and/or paid taxation on rental income in each of the years 2011 to 2018 and to date in 2019, the following table contains data in respect of income taxpayers up to 2017 (the latest year for which data are currently available).
Number of Taxpayer Units* declaring rental income
Year |
Irish Rental Income |
Foreign Rental Income |
2017 |
195,200 |
15,200 |
2016 |
193,100 |
15,800 |
2015 |
183,500 |
15,300 |
2014 |
178,500 |
15,900 |
2013 |
166,700 |
16,300 |
2012 |
157,900 |
16,500 |
2011 |
149,400 |
16,500 |
* Jointly assessed couples are counted as one taxpayer unit
Regarding the Deputy's question on the number of persons that declared overall losses on a rental property in each of the years 2011 to 2018 and to date in 2019, the following tables include: the numbers of income taxpayers that declared losses on rental income from 2011 to 2017; and those using losses carried forward from a previous year. The information provided is up to 2017 (the latest year for which data are currently available).
Number of Taxpayer Units with rental income with no profit declared
Year |
Irish Rental Income |
Foreign Rental Income |
2017 |
13,300 |
2,500 |
2016 |
13,900 |
2,700 |
2015 |
15,300 |
2,900 |
2014 |
17,600 |
3,200 |
2013 |
19,100 |
3,500 |
2012 |
20,400 |
3,900 |
2011 |
21,500 |
4,300 |
Number of Taxpayer Units declaring unused losses from a prior year
Year |
Irish Rental Income |
Foreign Rental Income |
2017 |
20,000 |
4,100 |
2016 |
23,300 |
4,400 |
2015 |
26,000 |
4,400 |
2014 |
28,500 |
4,800 |
2013 |
29,600 |
5,000 |
2012 |
30,000 |
5,000 |