Jack Wall (Kildare South, Labour)
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Question 79: To ask the Minister for Finance if a person (details supplied) in County Kildare has tax entitlements for 2007; and if he will make a statement on the matter. [46476/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that they are awaiting a completed return of income for 2007 from the person concerned. On receipt of that return the liability will be reviewed.

Bernard Durkan (Kildare North, Fine Gael)
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Question 80: To ask the Minister for Finance if and when charitable tax exemption under section 207 of the Taxes Consolidation Act 1997 will be awarded in the case of a person (details supplied) in County Cork; and if he will make a statement on the matter. [46502/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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A tax exemption for charities is available under section 207 of the Taxes Consolidation Act (TCA) 1997. In order to avail of this exemption a body or trust must be established for charitable purposes only and must also apply all of its income for charitable purposes. The administration of this scheme is the responsibility of the Revenue Commissioners.

I am advised by the Revenue Commissioners that they received an application for charitable tax exemption, signed by the person concerned, in November 2007. Revenue sought certain additional information in support of the application but despite several requests from Revenue, the requested information has not been provided.

Until such time as the information requested is provided, the Revenue Commissioners are not in a position to make a final decision on whether or not the body in question meets the necessary criteria for a charitable tax exemption.

Tom Sheahan (Kerry South, Fine Gael)
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Question 81: To ask the Minister for Finance his plans to allow the recently introduced non private principal residence levy of €200 to be assessed as a business cost or expense for an organisation (details supplied); if this business expense will be tax deductible; and if he will make a statement on the matter. [46541/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I refer to Parliamentary Question 62 which I answered on 19th November 2009. Under the provisions of the Tax Acts, a person in receipt of rental income is assessed to income tax on the net amount of the rents received (i.e. the gross rents less allowable expenses incurred in earning those rents). In computing the net amount of the rents received, only those deductions that are specified in section 97(2) of the Taxes Consolidation Act 1997 are allowable. The main deductible expenses are:

Any rent payable by the landlord in the case of a sub-lease;

The cost to the landlord of any goods provided or services rendered to a tenant;

The cost of maintenance, repairs, insurance and management of the property;

Interest on borrowed money used to purchase, improve or repair the property;

Payment of local authority rates in the case of rateable properties used for commercial purposes.

As payment of the local authority charge for residential properties is not included on the list of allowable deductions, it is not an allowable expense in computing taxable rental income. Any proposal to amend the deductions specified in section 97 (2) of the Taxes Consolidation Act 1997 will be considered as part of the ongoing budgetary process.