Michael Ring (Mayo, Fine Gael)
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Question 41: To ask the Minister for Finance when a claim for one parent family credit will be finalised in respect of a person (details supplied) in Dublin 11 in view of the fact that documentation in support of the claim has been submitted to the Revenue Commissioners. [23846/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that they have now received documentary evidence in support of the claim. An amended certificate of tax credits and standard rate cut-off point will issue shortly granting the one-parent family tax credit and additional rate band to the individual in question.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 42: To ask the Minister for Finance if his attention has been drawn to the fact that Revenue are disallowing tax relief on investment houses that are not registered with the Private Residential Tenancies Board; if he is satisfied that those affected were given sufficient information on the proposed changes; and if he will make a statement on the matter. [23897/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that, with effect from 1 January 2006, relief for interest on borrowed money applied in the purchase, improvement or repair of a rented residential premises and relief for qualifying expenditure incurred under the Countrywide Refurbishment Scheme is denied unless the claimant can show that the registration requirements of Part 7 of the Residential Tenancies Act 2004 have been complied with in respect of all tenancies which relate to the premises in question. In relation to relief for interest, the registrations requirements must be complied with for all tenancies that exist for the premises for the year the relief is claimed.

These measures were introduced by Finance Act 2006 and followed from a commitment given at the time of the debates on the Residential Tenancies Act 2004 that entitlement to any tax incentives or reliefs should be dependent on compliance with the applicable regulatory controls and to the registering of tenancies with the Private Residential Tenancies Board (PRTB).

I understand that Revenue advertised these changes in the national newspapers in September 2006. I am also advised by the Revenue Commissioners that they have provided relevant information on these measures in a number of publications, for example, Tax Briefing 63, A Guide to the Countrywide Refurbishment Scheme, Revenue eBrief No. 54/2007 and Revenue's Guide to Rental Income (IT 70). These publications are available from the Revenue website.