Brendan Griffin (Kerry South, Fine Gael)
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1036. To ask the Minister for Environment, Community and Local Government if he will allow houses that are not property tax compliant to become available to local authorities, on condition that the outstanding tax is diverted to revenue for the initial renting period; and if he will make a statement on the matter. [41615/14]

Alan Kelly (Tipperary North, Labour)
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Department of Finance Circular 44 of 2006 (Tax Clearance Procedures Grants, Subsidies and Similar Type Payments) sets down revised procedures to be followed in the operation of the tax clearance scheme for applicants for all grants from State and public sector bodies, which apply to all applications received after 1 January 2007. It is a requirement of the Rental Accommodation Scheme that landlords participating in the scheme be tax compliant and provide an appropriate tax clearance certificate to a local authority in order to demonstrate this compliance.