Róisín Shortall (Dublin North West, Labour)

It is not good enough to say the figures are small. We are talking about approximately €1 million. As the system tightens up, there is every likelihood that the number of non-resident landlords will increase. It is indefensible for the Minister to say his Department is making transfers of €1 million but that there is no system in place to ensure tax is paid on it or that the system in place puts the onus on the tenant. Even if the numbers are small, there should still be a system in place to withhold tax due. This amendment would provide for that, so there is no reason not to support it.

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