Róisín Shortall (Dublin North West, Labour)
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Question 132: To ask the Minister for Finance, further to Parliamentary Question No. 139 of 18 February 2009, the reason a tenant's tax credits are automatically restricted even in circumstances in which they are unaware of the withholding provision or the tax residency status of their landlord; and if he will make a statement on the matter. [7900/09]

Róisín Shortall (Dublin North West, Labour)
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Question 133: To ask the Minister for Finance, further to Parliamentary Question No. 139 of 18 February 2009, the amount of money which was restricted from tenants as a result of the non-resident tax status of their landlords; and if he will make a statement on the matter. [7901/09]

Róisín Shortall (Dublin North West, Labour)
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Question 134: To ask the Minister for Finance, further to Parliamentary Question No. 139 of 18 February 2009, if he will provide details of the year a PPSN was issued in each of the 373 cases in which tenants were penalised for the tax owing on the rental income of their overseas landlord; and if he will make a statement on the matter. [7902/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 132 to 134, inclusive, together.

I am informed by the Revenue Commissioners that the restriction of the rent credit of a taxpayer arising from the tax residency status of their landlord is applied only where the taxpayer indicates that the landlord is non-resident. I am further advised by the Revenue Commissioners that in 2008, tax credits were restricted in a total value of €438,930.93, for those taxpayers who had advised Revenue that their landlord resided outside the State. Finally, I am advised by the Revenue Commissioners that their records do not contain the year a PPSN was issued. PPSNs are issued by the Dept. of Social and Family Affairs.

Denis Naughten (Roscommon-South Leitrim, Fine Gael)
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Question 135: To ask the Minister for Finance if overseas allowance paid to gardaí and members of the Defence Forces is liable to the pension levy; and if he will make a statement on the matter. [7939/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Section 196A of the Taxes Consolidation Act 1997 (inserted by section 12 of the Finance Act 2005), provides that where any allowance to, or emoluments of, an officer of the State are certified by the Minister for Finance, having consulted with the Minister for Foreign Affairs, or with such Minister of the Government as the Minister for Finance considers appropriate in the circumstances, to represent compensation for the extra cost of having to live outside the State in order to perform his or her duties, that allowance, or those emoluments, shall be disregarded as income for the purposes of the Income Tax Acts. Since the allowances paid to members of the Garda Síochána and of the Permanent Defence Force for overseas duty have been so certified by the Minister for Finance, they would therefore not be subject to the pension related deduction.