Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

The Revenue Commissioners have informed me that whereas the vast majority of taxpayers submit accurate and timely returns and declarations, Revenue minimises the opportunities for those who might seek advantage through non-compliance, specifically including the claiming for expenses that have not been borne, by conducting an extensive programme of risk-based compliance checks each year. In 2017, Revenue compliance activity included a focus on the rental sector. As set out in its annual report, there were 5,332 interventions in that sector in 2017, with a total yield of €44.8 million. I am advised by Revenue that compliance interventions and yield per intervention are accurately recorded electronically in each case. However, it is impossible to extract the compliance yield arising from the restriction or the disallowance of specific expenses.

It appears from the information Revenue has shared with me that this is an issue it is aware of and it was prioritised for intervention last year, with the result that it raised just under €45 million from compliance activity in the sector. I take the Deputy's point. Relief is claimed for an expense and the point he is making is that if the expense is not claimed, the relief should not be claimed either.