Michael Finneran (Roscommon-South Leitrim, Fianna Fail)

The Deputy is correct. The insertion of the new section 147A into the Residential Tenancies Act gives effect to a recommendation made by the Committee of Public Accounts in regard to taxation of rental income. It provides for an improved flow of information from the PRTB to the Revenue Commissioners to enable access to the full landlord records held by the PRTB for the purpose of enabling tax compliance checks. These amendments will take effect immediately on the enactment of the Bill.

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