Ruth Coppinger (Dublin West, Solidarity)
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229. To ask the Minister for Finance the amount of rental income declared to the Revenue Commissioners for each year since 2011 by commercial and residential rents. [34538/17]

Ruth Coppinger (Dublin West, Solidarity)
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233. To ask the Minister for Finance the amount of revenue raised from taxation of rental income for each year since 2011 by commercial and residential rents. [34548/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 229 and 233 together.

In relation to Question 34538/17, I am informed by Revenue that the gross rental income (residential and commercial) declared on Income Tax returns is in the order of €4,573 million for 2011, €4,446 million for 2012, €4,301 million for 2013 , €4,322 million for 2014 and €4,321 million for 2015, the latest year for which returns are available. The rental income declared in respect of Corporation Tax is €651 million for 2011, €645 million for 2012, €675 million for 2013 , €683 million for 2014 and €684 million for 2015.

Regarding Question 34548/17, I am advised by Revenue that as rental income is aggregated with all other incomes for the purposes of either Income Tax or Corporation Tax calculations, it is not possible to identify the total tax intake from rental income alone.

I am advised that for returns up to the 2015 year of assessment Revenue does 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: 

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. This information will become available in due course.