Pat Carey (Dublin North West, Fianna Fail)
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Question 1830: To ask the Minister for the Environment, Heritage and Local Government if his attention has been drawn to the suggestion that private landlords are reluctant to register with the PRTB as it exposes them to a tax liability; if this apparent reduction in registrations is having an affect on the availability of rental properties in the private sector; if it is having an impact on rent levies; and if he will make a statement on the matter. [1409/07]

Noel Ahern (Dublin North West, Fianna Fail)
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Registration of tenancies is a matter for the Private Residential Tenancies Board (PRTB). My Department has no indication from PRTB of a failure by landlords to register tenancies due to concerns about tax liability. I understand that there has been a steady increase in the number of tenancies registered with the Board since its establishment and that further increases have resulted from a requirement in the Finance Act 2006 that landlords must register a tenancy with the Board in order to claim qualifying refurbishment expenditure and interest relief against rental income. Tenancy registration fees are also tax deductible.

It is an offence under the Residential Tenancies Act 2004 for a landlord to fail to register a tenancy with the PRTB. Such an offence would, on summary conviction, be subject to a fine not exceeding €3,000 and a term of up to six months in prison.