Oireachtas Joint and Select Committees
Thursday, 2 July 2015
Public Accounts Committee
2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners
10:00 am
Mr. Niall Cody:
There were changes in relation to capital allowances in respect of property. A sunset clause was introduced depending on the tax life of the property. The returns this year will be the first sign of where the tax life has expired on certain properties. It depends on the nature of the property.