The issue of ensuring tax compliance is a matter in the first instance for the Revenue Commissioners. In that regard, health boards are required under the Taxes Consolidation Act to provide details to the Revenue Commissioners concerning landlords whose tenants receive rent supplements. To assist the health boards in discharging this obligation, there are facilities on my Department's computer system for the health boards to record the relevant details. In processing an application from a tenant for a rent supplement, data relating to the landlord and the amount of rent being charged is entered on this system and arrangements are in place for the transfer of the data to the Revenue Commissioners each year, usually on 31 October.