Michael Healy-Rae (Kerry South, Independent)
Link to this: Individually | In context

Question 133: To ask the Minister for Finance his plans to bring forward legislation to amend section 836 of the Tax Consolidation Act 1997 which provides for a tax deduction under section 114 of the Tax Consolidation Act 1997 in respect of the costs to Ministers of maintaining a second residence (details supplied); and if he will make a statement on the matter. [18100/12]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context

The position is that neither the household charge of €100 per annum nor the non-principal private residence charge of €200 per annum are deductible expenses for the purposes of the dual abode tax deduction as provided for in section 836 of the Taxes Consolidation Act 1997. Therefore, as such charges are not tax deductible, there is no requirement to bring forward legislation to amend section 836 of the Taxes Consolidation Act 1997.