Róisín Shortall (Dublin North West, Labour)
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Question 240: To ask the Minister for Finance the number of cases where tenants' tax credits have been reduced with regard to the requirement for tenants to deduct 20% of the gross payable directly to their landlord's bank account when their landlord is non-resident; the number of these cases that have been appealed to the Revenue Commissioners; and if he will make a statement on the matter. [32353/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that where they are notified by a PAYE taxpayer that s/he has paid rent to a non-resident landlord, a reduction in tax credits is automatically created in order to collect the tax that has/should have been withheld by the tenant. This meets the tenant's liability in relation to the tax withheld. The number of cases where tenants' tax credits have been reduced to collect the tax that has/should have been withheld by the tenant are as follows:

As a reduction in credits only arises where the tenant notifies Revenue that s/he has paid rent to a non-resident landlord, and the tenant has already withheld the tax amount, appeals are not a feature.