Róisín Shortall (Dublin North West, Labour)
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Question 139: To ask the Minister for Finance further to Parliamentary Question No. 240 of 30 September 2008, the number of cases in 2008 in which a tenant's tax credits were restricted on the basis that their landlord resides outside the State; and if he will make a statement on the matter. [6519/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that in 2008, a total of 373 taxpayers notified Revenue that they had paid rent to a non-resident landlord. In such circumstances, 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.