Pat Carey (Dublin North West, Fianna Fail)
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Question 275: To ask the Minister for Finance when a tax rebate, in respect of relief on rent, will be granted to a person (details supplied) in Dublin 11; and if he will make a statement on the matter. [3969/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the person's claim was received by them on 5 December 2006. The claim has now been processed and a cheque for the refund due will issue shortly.

Seán Crowe (Dublin South West, Sinn Fein)
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Question 276: To ask the Minister for Finance the number, in relation to rent relief for individuals in respect of rent paid by people living at home, as under Section 473 of the Taxes Consolidation Act 1997, of applications that have been received; the number that have been turned down per year per county; the grounds for refusing such claims; the evidence the applicant needs to produce to satisfy the authorities in order to receive this rent relief; and if there has been a more stringent criteria introduced since September 2006. [3998/07]

Seán Crowe (Dublin South West, Sinn Fein)
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Question 277: To ask the Minister for Finance the number of claims in relation to rent relief for individuals in respect of rent paid by people living at home, as under Section 473 of the Taxes Consolidation Act 1997, that have not been substantiated that led to the change in criteria in September 2006; his views on whether this recent move undermines the public campaign in relation to take up of reliefs such as this; and the amount paid per year under this rent relief scheme.. [3999/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 276 and 277 together.

Section 473 of the Taxes Consolidation Act 1997 allows income tax relief at the standard rate for rent paid in respect of a residential premises held under a tenancy. Different ceilings apply depending on the marital status and age of the claimant.

The relief applies where there is a payment in the nature of rent made in return for the special possession of, or for the use, occupation or enjoyment of the residential premises (which can include part of a building used or suitable for use as a dwelling). Rent for purposes of section 473 does not include payment for goods or services (for example, meals, contribution to utility bills or laundry services), or indeed payment for any benefit other than the bare right to use, occupy and enjoy the residential premises.

I am advised by the Revenue Commissioners that they do not have details of the number of section 473 claims made by persons living in the family home, or the number of such claims that have been refused. I am advised that the Revenue Commissioners have increased their level of checking of such claims in recent months to ensure that the conditions of the relief are being complied with. I understand that their main concern is to ensure that relief is not claimed for contributions to household expenses and that there is a bona fide tenancy agreement in existence under which rent is paid. I am advised that where claims have been questioned by Revenue, the nature of the additional evidence required to validate the claim will have been set out in Revenue's letter to the claimant.

I do not see that the checking of claims in these particular circumstances in any way undermines the wider public campaign of encouraging taxpayers to claim their entitlements. The Revenue Commissioners have a duty to ensure that claims are genuine and in accordance with the legislation. The number of section 473 claims made in 2003, the latest year for which statistics are available, was 102,380 at an Exchequer cost of €28.1 million.