Eamon Ryan (Dublin Bay South, Green Party)
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164. To ask the Minister for Finance the total tax take from residential property landlords derived from their rental income; and the total value of the residential property rental market here. [11781/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that tax returns up to the 2015 year of assessment did not require rental income to be returned in a manner that would enable income from residential property lettings be separately identified from rental income in respect of other types of property, such as commercial rental property. It is not therefore possible to provide the amount of revenue raised from the taxation of residential rental income, nor the total value of such income.

However, the Deputy may wish to note that the 2013 Report of the Comptroller and Auditor General contained, in Chapter 16, a detailed review of the taxation of rental income and expenses deductible therefrom.  This report is available on the website of the Comptroller and Auditor General at the link below. 

The Deputy may also wish to note that tax returns for the 2016 year of assessment onwards have separate data fields for residential property rental income and non-residential property rental income. The relevant information will become available in due course.