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Written Answers — Department of Agriculture, Food and the Marine: Departmental Data (28 Mar 2023)

Charlie McConalogue: ...the Department of Foreign Affairs who periodically seek reimbursement of the relevant costs from this Department but do not supply details such as make and model of the vehicle or the name of the rental company. The costs reimbursed to the Department of Foreign Affairs in 2020 was €3,154, €3,710 in 2021, €14,529 in 2022 and €2,584 to date in 2023. 2020 ...

Written Answers — Department of Finance: Tax Reliefs Costs (26 Jun 2018)

Paschal Donohoe: Income is classified under a number of categories for taxation purposes and there are distinct rules for each category. As the Deputy notes, rental income from Irish property is taxed under Case V of Schedule D. The rules for Case V provide that landlords can carry forward rental losses for offset against future rental profits, but cannot offset rental losses against other net...

Written Answers — Department of Education and Skills: School Textbooks Rental Scheme (16 Jul 2015)

Jan O'Sullivan: The previous Minister launched new "Guidelines for Developing Textbook Rental Schemes in Schools" on the 28th January 2013. 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.Schools which already have book...

Written Answers — Department of Finance: Tax Data (15 Oct 2019)

Paschal Donohoe: I 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...

Written Answers — Department of Housing, Planning, and Local Government: Rental Sector (19 Oct 2021)

Darragh O'Brien: A range of work is already ongoing to deliver Cost Rental housing, with State support, through a number of avenues. Under Budget 2021, €35 million was allocated to the Cost Rental Equity Loan (CREL) scheme, designed to facilitate Government loans to Approved Housing Bodies, to finance up to 30% of the capital costs of new homes for Cost Rental. My Department is utilising the expertise...

Joint Oireachtas Committee on Housing, Planning and Local Government: Implementation of Housing for All: Discussion (Resumed) (25 Oct 2022)

Steven Matthews: I wonder about awareness of some of these things. The figures from Fingal, I think, on cost-rental are promising. I think it is up to 1,900 between Fingal cost-rental, LDA cost-rental and AHB cost-rental between 2022-26. I am conscious that we only delivered cost-rental into the legislation just over a year ago. It is a new concept. Where the local authority has a cost-rental scheme, is...

Written Answers — Department of Housing, Planning, and Local Government: Housing Provision (5 Apr 2022)

Darragh O'Brien: Cost Rental represents a new tenure option, targeted at those people within the middle-income cohort, who do not quality for social housing but who are facing affordability pressures on the private rental market. The pipeline for Cost Rental delivery is being developed and delivery is expected to increase incrementally over the period to 2030, with the target of an average of 2,000 Cost...

Written Answers — Department of Environment, Community and Local Government: Water Charges Introduction (15 May 2014)

Noel Grealish: 142. To ask the Minister for Environment, Community and Local Government the person liable for water charges in the case of rented residential properties such as private rentals, approved housing body rentals, rental accommodation scheme rentals and local authority rentals; if the user pays principle will be applied; and if he will make a statement on the matter. [21905/14]

Written Answers — Department of Housing, Planning, and Local Government: Housing Schemes (21 Feb 2023)

Darragh O'Brien: Cost Rental was introduced through the Affordable Housing Act 2021. Cost rental is targeted to deliver at least 25% below market level and at households with incomes above the social housing limits, but who cannot afford to purchase or rent their own home on the open market. Cost Rental provides tenants with secure tenancies in sustainable, long-term homes. Under the Cost Rental model, rents...

Written Answers — Department of Finance: Tax Reliefs Costs (17 Dec 2019)

Paschal Donohoe: ...options were put forward in the report, divided into short-term, medium-term and long-term timeframes. Option 3 is to enhance loss relief for landlords (or a sub-set of landlords), to allow relief for rental losses against other income sources in the same year. Currently, landlords can carry-forward their rental losses for offset against future rental profits, but cannot offset...

Written Answers — Department of Housing, Planning, and Local Government: Rental Sector (26 Apr 2022)

Darragh O'Brien: A Housing Delivery Action Plan prepared by each Local Authority will underpin local authority delivery of affordable purchase and cost rental homes to 2026. This includes local authority delivery of Cost Rental homes utilising the support of the Affordable Housing Fund. Each Local Authority submitted the first iteration of their plans in December and my officials have now met...

Written Answers — Department of Housing, Planning, and Local Government: Housing Policy (7 Dec 2021)

Darragh O'Brien: ...an average of 33,000 per year over the next decade. Over 300,000 new homes will be built by the end of 2030, including a projected 90,000 social homes, 36,000 affordable purchase homes and 18,000 cost rental homes. Part 3 of the Affordable Housing Act 2021 provides for the establishment of a Cost Rental sector in Ireland, through the designation by the Minister of Cost Rental...

Written Answers — Department of Housing, Planning, and Local Government: Rental Accommodation Scheme (24 Nov 2020)

Darragh O'Brien: ...;Our Shared Future”. The Programme commits to putting affordability at the heart of the housing system through the progression of State-backed affordable housing, including the development of a Cost Rental model. Cost Rental is housing where the rents cover only the costs of delivering, managing, and maintaining the homes. It represents a new form of rental tenure for Ireland. ...

Written Answers — Department of Finance: Revenue Commissioners Data (13 Jul 2017)

Paschal Donohoe: I propose to take Questions Nos. 229 and 233 together. In relation to Question 34538/17, I am informed by Revenue that the gross rental income (residential and commercial) declared on Income Tax returns is in the order of €4,573 million for 2011, €4,446 million for 2012, €4,301 million for 2013 , €4,322 million for 2014 and €4,321 million for 2015, the...

Written Answers — Department of Education and Skills: School Textbooks Rental Scheme (16 Sep 2016)

Richard Bruton: My Department provides funding to schools to support the operation of school book rental schemes. The most recent figures available at primary level indicate that 95% of primary schools operate a book rental scheme. The most recent figures available at second level indicate that 65% of second level schools operate book rental schemes. The following table provides a breakdown of the number...

Written Answers — Department of Housing, Planning, and Local Government: Housing Schemes (21 Mar 2024)

Darragh O'Brien: ...out the Government's strategy to boost housing supply and put affordability at the heart of the housing system, with an ambitious target of 300,000 homes by 2030 for social, affordable and cost rental, private rental and private ownership housing. As part of this plan, 18,000 Cost Rental homes will be delivered between now and 2030, to be facilitated by Approved Housing Bodies (AHBs),...

Written Answers — School Accommodation: School Accommodation (12 May 2009)

Batt O'Keeffe: ...a need for such temporary accommodation exists. Generally, where schools require temporary accommodation, the Board of Management is responsible for acquiring such temporary accommodation and the rental contract is between the Board of Management and the supplying contractor. Following analysis of costs in my Department, it is now practice to purchase rather than rent temporary...

Written Answers — Department of Housing, Planning, and Local Government: Housing Policy (14 Feb 2023)

Darragh O'Brien: Cost Rental was introduced through the Affordable Housing Act 2021. Under Housing for All, an average of 2,000 new Cost Rental homes are targeted annually to 2030. Cost rental is targeted to deliver at least 25% below market level and at households with incomes above the social housing limits, but who cannot afford to purchase or rent their own home on the open market. Cost Rental provides...

Seanad: An tOrd Gnó - Order of Business (31 Jan 2019)

Fintan Warfield: ...that No. 15 be taken before No. 1. It concerns the Property Services (Advertisement of Unfit Lettings) (Amendment) Bill 2019, which is a Bill designed to curb the advertising of unfit lettings and rental properties that do not meet legal rental standards, including overcrowding and fire safety regulations. The Bill would allow people to report advertisements of unfit rental properties to...

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