Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I move amendment No. 165:

In page 142, between lines 19 and 20, to insert the following:“Report on denial of tax relief for landlords

60.The Minister shall, within 6 months of the passing of this Act, prepare and lay before Dáil Éireann a report on the denial of tax relief for landlords in respect of management fees that have not actually been paid or where tenancies have not been registered with the PRTB.”.

This amendment deals with the denial of tax relief for landlords for management fees that have not been paid or where the tenancies have not been registered with the Private Residential Tenancies Board, PRTB. As the Minister will know, landlords receive tax relief for management fees and service charges paid to the owner company, which is usually the residents' group or apartment blocks. This relief, however, is paid whether or not the fees are paid. That issue has been emerging recently. Many managing companies that are residence owners are facing financial difficulty partly as a result of landlords not paying these fees. Landlords are collecting rent and not paying the management fees. Those not paying the management fees should not be able to claim the relief. In my view, they should also have to register with the PRTB. That is also how we could deal with the issue of compliance. These conditions should be added to the relief.