Noel Ahern (Dublin North West, Fianna Fail)

The Bill has an appropriate mechanism to provide data to the Revenue Commissioners, where necessary. The Revenue Commissioners have informed the Department that the provisions of section 148 are acceptable. Section 148 requires the private residential tenancies board to supply to the Revenue Commissioners details of tenancies registered in respect of a landlord specified in the Revenue request. It is a question of how one meets this requirement. The board will comply and supply all information quickly to the Revenue as and when it is requested.

Amendment No. 5 proposes a new section dealing with notification of tenancy details by landlords to the Revenue Commissioners. Tax law specifies the liability of citizens to make income returns to the Revenue Commissioners. As a result, the amendment is not necessary. It is for the Revenue Commissioners to specify what information they require and when they require it. It is likely the information they will require will concern rental income on a tax year basis, rather than a separate notification.

The board will give all information to the Revenue Commissioners when they ask for it and in the manner and form requested. While we want excellent co-operation between the various State agencies, there is no point in sending lorry loads of information to the Revenue if it not delivered in the format it wants. Section 148 covers the Senator's point and the board will give the Revenue Commissioners all the information they require in the manner and at the time they wish.