Written answers
Thursday, 8 May 2008
Department of Finance
Tax Code
5:00 pm
Mary Upton (Dublin South Central, Labour)
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Question 108: To ask the Minister for Finance if he will review the entitlement of a person (details supplied) in Dublin 12 to tax relief for rent payments made by them; if he will confirm that this person is required to withhold 20% of their rent and pay this to the Revenue Commissioners and not to their landlord; and if he will make a statement on the matter. [17656/08]
Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that the person in question is entitled to a tax credit for rent paid in respect of private rented accommodation. However, as the rent is paid to a non-resident landlord they are obliged to deduct income tax at the standard rate (20%) from the payment. In PAYE cases, such as the case in question, recovery of the tax deducted is collected by reducing the tenant's tax credits.
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