Barry Cowen (Offaly, Fianna Fail)
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188. To ask the Minister for Finance if the Revenue Commissioners can provide the total number of properties registered by a company (details supplied) under the Taxes Consolidation Act 1997 which imposes an obligation on an agent who is in receipt of rent or other payments arising from a premises to provide the information; the status of compliance levels; and if he will make a statement on the matter. [32142/16]

Barry Cowen (Offaly, Fianna Fail)
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189. To ask the Minister for Finance if his Department has been in discussions with the Department of Housing, Planning and Local Government in relation to the registration of short term stay accommodation; and if he will make a statement on the matter. [32143/16]

Barry Cowen (Offaly, Fianna Fail)
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190. To ask the Minister for Finance the status of compliance levels with section 216A of the Taxes Consolidation Act 1997 in view of the use of short term guest accommodation websites; and if he will make a statement on the matter. [32144/16]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 188 to 190, inclusive, together.

Section 890 of the Taxes Consolidation Act 1997 requires any person, in receipt of income or other amounts belonging to another person from third parties, to submit a return of these details to the Revenue Commissioners in the prescribed form (Form 8-2). Details must be provided where the income or other amounts exceed €3,810 for the period of the return.

The Deputy will be aware that Revenue is precluded by virtue of taxpayer confidentiality from divulging any information relating to an individual or a company.  Accordingly I am not in a position to provide the information sought by the Deputy on the company concerned.

Rent-a-Room relief is provided for in section 216A of the Taxes Consolidation Act 1997. Sums arising to an individual in respect of the letting of a room or rooms as residential accommodation in his or her home and from meals or other services supplied in connection with the letting are exempt from income tax, USC and PRSI where they are below the annual limit for the tax year in which the sums arise and certain other conditions are satisfied. The Rent-a Room relief is not available in respect of short-term guest accommodation.

I am advised by Revenue that in line with its overall approach to managing taxpayer compliance, it undertakes risk targeted interventions appropriate to the specific risks presented in individual cases this includes periodic programmes that examine the validity of claims to tax credits and reliefs. Where, following a compliance intervention, it is found that a person had made an incorrect claim for a relief, including the Rent-a-Room relief, Revenue will take appropriate action to collect the tax due and interest on late payment and penalties, as appropriate. I am advised by Revenue that their data systems do not facilitate the extraction of data relating specifically to compliance interventions on the Rent-a-Room relief.

Finally, it is unclear what the Deputy refers to by 'registration of short term stay accommodation'. However, I would point out that tourist accommodation is primarily, a matter for the Department of Transport, Tourism and Sport, as Fáilte Ireland has specific powers and functions in relation to the registration, approval and grading of tourist accommodation.