Joan Burton (Dublin West, Labour)
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198. To ask the Minister for Finance the studies the Tax Strategy Group has carried out in respect of tax incentives to promote social affordable housing in new residential developments. [38610/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, the Tax Strategy Group (TSG) is in place since the early 1990’s and is chaired by the Department of Finance with membership comprising senior officials and political advisers from a number of Civil Service Departments and Offices.

Papers on various options for tax policy changes are prepared annually by Department of Finance officials. The TSG is not a decision making body and the papers produced by the Department are simply a list of options and issues to be considered in the Budgetary process. Papers relating to PRSI and social welfare issues are also prepared for the Group by the Department of Employment Affairs and Social Protection.

In line with the Government’s commitment to Budgetary reform including greater engagement with the Oireachtas, the TSG Papers are now published in advance of the Budget to facilitate informed discussion. Accordingly the Budget 2018 TSG Papers were published on my Department’s website on 31 July:-

(www.finance.gov.ie/updates/budget-2018-tax-strategy-group-papers).

A total of thirteen Papers cover a wide range of tax-related topics. There is no Paper which covers the specific issue raised by the Deputy but a number of Papers addressed topics related to housing. In particular she may wish to note Paper TSG 17-03, The Tax and Fiscal Treatment of Rental Accommodation Providers. A Working Group to examine and report on the tax treatment of landlords (or rental accommodation providers) was established in January 2017. This was on foot of a commitment contained in the ‘Strategy for the Rental Sector’, published by the Department of Housing, Planning and Local Government in December 2016. As part of its work, the Group conducted a public consultation over four weeks from Friday 10 March to Friday 7 April 2017. A preliminary output of the Working Group was presented in this TSG Paper and discussed at the meeting of the TSG which was held at my Department on 25 July. The Report of the Working Group, including an outline of the findings of the public consultation, is currently being finalised. This Report, including an outline of the findings of the public consultation, will inform my consideration of any potential measures relating to the tax treatment of rental accommodation providers as part of my deliberations for Budget 2018. It is envisaged that the Final Report of the Working Group will be published on the Budget website (www.budget.gov.ie) on Budget Day.