Results 101-120 of 19,812 for rental

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Written Answers — Department of Housing, Planning, Community and Local Government: Departmental Strategies (12 Jul 2017)

Eoghan Murphy: The Strategy for the Rental Sector, published in December 2016, noted that the Programme for a Partnership Government contains a commitment to develop a "cost rental" option, taking account of work already completed in this area, including by the National Economic and Social Council and others. In line with this commitment, Action 12 of the Strategy commits my Department to...

Written Answers — Department of Finance: Tax Code (6 Oct 2015)

Michael Noonan: ...equity at a loss then, assuming that the sales proceeds are less than the original acquisition cost of that property, no liability to capital gains tax should arise on the disposal. With regard to rental income losses, I assume the Deputy's question concerns allowable interest deductions in computing rental income for tax purposes. Whether the rental property is in positive or negative...

Written Answers — Department of Finance: Tax Code (1 Feb 2024)

Michael McGrath: I understand the Deputy is asking how rental income is treated in the hands of local authorities, approved housing bodies and the Land Development Agency. I am advised by Revenue that there is no difference in the treatment of income from “social tenancies” and “rental tenancies” – income from both sources is regarded as rental income and taxable under...

Written Answers — Department of Finance: Tax Code (14 Nov 2013)

Michael Noonan: I am informed by the Revenue Commissioners that the current version of the annual Income Tax return form distinguishes between Irish rental properties and foreign rental properties. The return form also seeks details, inter alia, of rental income received and allowable interest regardless of whether the property in question is Irish or foreign. The return form, however, does not currently...

Written Answers — Department of Finance: Tax Code (16 Apr 2013) See 1 other result from this answer

Michael Noonan: I am advised by the Revenue Commissioners that there have been several changes over the years to the tax treatment of rental income. However, for the purpose of this reply, I am assuming that the Deputy’s interest relates to the most recent changes that were introduced in Finance Acts 2009 and 2013. Finance Act 2009 introduced a cap of 75% on the amount of interest on loans used to...

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Mr. Niall Cody: Airbnb is an interesting area. The interventions covered on page 89 are general rental income. That covers the broad rental sector, and every year we will have audit and risk interventions in the rental sector. In respect of short-term letting and so on, it is not any individual company. Over the past few years, we have written to all the people in receipt of short-term...

Written Answers — Department of Education and Skills: Book Rental Scheme (11 Dec 2013)

Ruairi Quinn: As the Deputy may be aware I launched new "Guidelines for Developing Textbook Rental Schemes in Schools" on the 28th January last. These Guidelines provide practical advice to primary and post-primary schools on how rental schemes can be established and operated. The aim of the Guidelines is to help as many schools as possible to start such book rental programmes. The publication of these...

Written Answers — Department of Housing, Planning, and Local Government: Housing Schemes (13 Oct 2022)

Darragh O'Brien: The Government's Housing for All strategy commits to delivering a total of 18,000 Cost Rental homes over the period to 2030. Significant funding has been secured and is being made available to support delivery of Cost Rental by Approved Housing Bodies (AHBs), Local Authorities and by the Land Development Agency (LDA). Delivery will increase incrementally, to an average of 2,000 Cost...

Ceisteanna ar Reachtaíocht a Gealladh - Questions on Promised Legislation (10 Feb 2022)

Thomas Pringle: As the Tánaiste knows, yesterday's Daft.ie report showed a shocking rise in rental prices throughout the country. Nationally, rents went up by 10% in 20 counties, with 20 counties seeing double-digit increases. My county, Donegal, has seen the highest rise nationally, with rents increasing by an astonishing 24.3%. Something has to be done. This is not acceptable and is certainly not...

Written Answers — Department of Education and Skills: School Textbooks Rental Scheme (7 Sep 2018)

Richard Bruton: I propose to take Questions Nos. 255 and 278 to 280, inclusive, together. My Department supports the operation of book rental schemes through the funding provided under the School Books Grant Scheme. Under this scheme, my Department provides funding of €16.6m annually to primary and post-primary schools in the free education scheme. School book rental schemes have an important role to...

Written Answers — Department of Education and Skills: School Textbooks (20 Feb 2014)

Ruairi Quinn: The Department will continue to provide a book grant as usual to all primary schools. This grant, can be utilised for the purposes of updating or expanding a school's existing book rental scheme. I want to commend all schools that have used it to help build up book rental schemes over the years and I am aware of the difficulties faced by schools in relation to these schemes. Their efforts...

Written Answers — Department of Education and Skills: School Textbooks Rental Scheme (25 Feb 2014)

Ruairi Quinn: The Department will continue to provide a book grant as usual to all primary schools. This grant, can be utilised for the purposes of updating or expanding a school's existing book rental scheme. I want to commend all schools that have used it to help build up book rental schemes over the years and I am aware of the difficulties faced by schools in relation to these schemes. Their efforts...

Written Answers — Department of Education and Skills: School Textbooks Rental Scheme (25 Feb 2014)

Ruairi Quinn: The Department will continue to provide a book grant as usual to all primary schools. This grant, can be utilised for the purposes of updating or expanding a school's existing book rental scheme. I want to commend all schools that have used it to help build up book rental schemes over the years and I am aware of the difficulties faced by schools in relation to these schemes. Their...

Written Answers — Department of Education and Skills: Book Rental Scheme (4 Mar 2014)

Ruairi Quinn: The Department will continue to provide a book grant as usual to all primary schools. This grant, can be utilised for the purposes of updating or expanding a school's existing book rental scheme. I want to commend all schools that have used it to help build up book rental schemes over the years and I am aware of the difficulties faced by schools in relation to these schemes. Their efforts...

Written Answers — Department of Education and Skills: Book Rental Scheme (5 Mar 2014)

Ruairi Quinn: The Department will continue to provide a book grant as usual to all primary schools. This grant, can be utilised for the purposes of updating or expanding a school's existing book rental scheme. I want to commend all schools that have used it to help build up book rental schemes over the years and I am aware of the difficulties faced by schools in relation to these schemes. Their...

Written Answers — Department of Education and Skills: School Textbooks (8 Jul 2014)

Ruairi Quinn: In Budget 2014 funding of €5 million for three years was provided for to support the establishment of book rental schemes in primary schools that did not operate such schemes. 533 schools indicated that they did not operate book rental schemes. Of these, 431 have undertaken to establish book rental schemes. DEIS schools will receive €150 per child and non-DEIS schools will...

Written Answers — Department of Finance: Tax Code (30 Mar 2022)

Paschal Donohoe: ...x2019;s property are subject to taxation in the same manner as any residential property that is let by its owner. Section 97(1) Taxes Consolidation Act (TCA) 1997 sets out the rules for computing rental profits or gains in such circumstances. Landlords are entitled to deduct certain expenses from the gross rental income received and are then taxed on the balance, which is the rental...

Joint Oireachtas Committee on Housing, Planning and Local Government: Land Development Agency: Chairman Designate (20 Jan 2022) See 1 other result from this debate

Steven Matthews: .... I might have put this question to Mr. Coleman previously. I definitely asked it in the committee previously. Does he think we have more work to do to try to explain, advertise and encourage cost rental and to give a greater understanding of what it is? To my mind, it is long-term, secure tenure rental at affordable rates. It is well designed in good quality neighbourhoods with...

Written Answers — Department of Education and Skills: School Textbooks Rental Scheme (1 Apr 2014)

Ruairi Quinn: The Department will continue to provide a book grant as usual to all primary schools. This grant, can be utilised for the purposes of updating or expanding a school's existing book rental scheme. I want to commend all schools that have used it to help build up book rental schemes over the years and I am aware of the difficulties faced by schools in relation to these schemes. Their efforts...

Written Answers — Department of Education and Skills: School Textbooks Rental Scheme (25 Mar 2014)

Ruairi Quinn: ...399 together. The Department will continue to provide a book grant as usual to all primary schools. This grant, can be utilised for the purposes of updating or expanding a school's existing book rental scheme. I want to commend all schools that have used it to help build up book rental schemes over the years and I am aware of the difficulties faced by schools in relation to these...