Róisín Shortall (Dublin North West, Labour)
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Question 181: To ask the Minister for Finance if his attention has been drawn to the recently published report of the Committee of Public Accounts on Taxation of Rental Income Receipts and the recommendations in respect of tax compliance contained therein; if he will make provision for these recommendations in the Finance Bill 2008; if he will legislate to give the Revenue Commissioners access to the entire database of landlords' PPS numbers held by the Private Residential Tenancies Board in order to enhance their compliance work and as requested by the previous chairman of the Revenue Commissioners; and if he will make a statement on the matter. [40213/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am aware of the recently published report of the Public Accounts Committee on Taxation of Rental Income Receipts and the recommendations in respect of tax compliance contained therein. The Report is being examined in my Department and I will be responding to the Committee in due course in the prescribed manner. By way of general comment I can say that not all the recommendations require legislative change and some are already being advanced administratively.

Regarding the specific recommendation that access to the entire database of landlords' PPSNs held by the PRTB (Private Residential Tenancies Board) would enhance Revenue's compliance work, I can advise the Deputy that the Chairman of the Revenue Commissioners has asked my Department to consider including the necessary legal provisions in the forthcoming Finance Bill. However, following discussions between my Department, the Revenue Commissioners and the PRTB, it was decided that access to the PRTB Register would be provided for by legislation in the Housing (Miscellaneous Provisions) Bill, which is to be brought forward by my colleague the Minister for the Environment, Heritage and Local Government. Contact between Revenue and the PRTB is ongoing.