Brian Cowen (Laois-Offaly, Fianna Fail)

One of the principal problems with making registration a requirement for tax relief is that often no straightforward overlap exists between persons claiming tax relief and persons requiring to register. Some claimants of tax relief would have no requirement to register. Therefore, inclusion of a condition for tax relief requiring registration in those circumstances without further detailed consideration might make it very difficult to enforce effectively. The Private Residential Tenancies Board has worked hard to enable it to complete the registration process. In the past there were a considerable backlog and non-registration. Let us see the data before determining how to act to meet the basic sentiments expressed, including a way that would be legislatively effective and enforceable. We do not want to create difficulties that might not be evident immediately. Upon detailed discussion among officials in various Departments and with the Revenue Commissioners certain issues, intricacies and complexities can arise. We will see how we can progress those discussions with a view to consideration for budgetary consideration next time.

See this speech in context