Róisín Shortall (Dublin North West, Labour)
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Question 161: To ask the Minister for Finance the amount of moneys in 2008 received by the Revenue Commissioners from tenants who had withheld rent from their overseas landlord in accordance with law; the number of completed R185 forms submitted to the Revenue Commissioners; and if he will make a statement on the matter. [9838/09]

Róisín Shortall (Dublin North West, Labour)
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Question 162: To ask the Minister for Finance the number of overseas landlords who rent out dwellings within the State to tenants; and if he will make a statement on the matter. [9839/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 161 and 162 together.

I am advised by the Revenue Commissioners that they are not in a position to state definitively the number of overseas landlords who rent out dwellings within the State to tenants. Where the taxpayer, or tenant, indicates to the Revenue Commissioners that the landlord is non-resident, a reduction in tax credits is automatically created to collect the tax that has or should have been withheld by the tenant. The Revenue Commissioners are advised of the non-resident status of landlords in a number of ways — on the Form R185, on Form 12 (PAYE Tax Return), a Form 11 (Income Tax Return), a Rent 1 Tax Credit claim form, and through the "PAYE Anytime" on-line facility. The R185 form may be used to advise the Revenue Commissioners of tax deducted in a number of situations, for example on foot of a deed of covenant, an annual payment or a rent agreement. The Revenue Commissioners do not record the number of such forms submitted to them but they record the facts by way of a marker on the computer file.

In 2008, some 379 taxpayers notified the Revenue Commissioners through the various options that they had paid rent to a non-resident landlord. However, landlords resident outside the State may have rents managed by an Irish agent. In such cases, there is no reporting requirement on the tenant and Revenue have no information on the number of such cases. Finally, I am advised by the Revenue Commissioners that they are not in a position to provide an answer, within the timeframe for preparation of this reply, in relation to the amount of moneys received in 2008 from tenants who had withheld rent from their overseas landlords in accordance with law. Accordingly, they will communicate directly with the Deputy on this issue at a later date.