Noel Grealish (Galway West, Independent)
Link to this: Individually | In context | Oireachtas source

506. To ask the Minister for Housing, Planning, and Local Government if he will provide a copy of the complete guidelines under which local authorities operate the housing assistance payment scheme (details supplied); and if he will make a statement on the matter. [47756/17]

Eoghan Murphy (Dublin Bay South, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The Housing Assistance Payment (HAP) is a form of social housing support provided by all local authorities. The HAP Shared Services Centre (HAP SSC) collects rents from all HAP tenants and makes all HAP rental payments to landlords on behalf of the relevant local authorities.

There are minimal barriers to setting up HAP. In order to support eligible households immediately, which is a key principle of the HAP scheme and in order to remove barriers to the commencement of HAP support, landlords self-certify that they are tax compliant and that their property is in such a lettable condition that it meets the statutory requirements for rented accommodation as part of the HAP application process. Landlords are also informed and agree that the data they have supplied on the HAP Application Form will be shared with other public bodies, including the Revenue Commissioners, for the purpose of the prevention or detection of fraud.

The HAP SSC also manages the tax compliance element of the scheme on behalf of the relevant local authorities. Accordingly, the HAP SSC must follow the tax compliance requirements set down in the provisions of the scheme and the general tax requirements of all public bodies as provided for under the Taxes Consolidation Acts.

Part 4 of the Housing (Miscellaneous Provisions) Act 2014 provides for the HAP scheme and contains the statutory provisions for the payment of HAP to a landlord by a housing authority for the rent of qualifying households. Section 39 provides for the payment of housing assistance in respect of qualified households and sets out the principal features of the scheme, including that the landlord must comply with the conditions set out in section 42, including demonstrating tax compliance.

Under section 42(2) of the 2014 Act the landlord must be tax compliant. It is therefore a statutory requirement that a landlord must give a PPSN number or tax reference and a current tax clearance certificate or evidence of tax compliance. In this regard, individuals receiving rental income, including HAP payments, should contact Revenue to ensure that they are tax compliant and/ or to apply for tax clearance.

Separate requirements are provided for under the Taxes Consolidation Act 1997 as amended, which requires that no payments may be made by a public body, including a local authority, totalling €10,000 or more in a 12 month period to an individual, company or other body without providing evidence of current tax compliance.

While the HAP SSC will continue to seek evidence of tax compliance from a landlord, they may continue to pay them after the 5 months threshold has been reached; however, they cannot pay them after the €10,000 threshold has been reached. The HAP SSC works with landlords on a daily basis to assist them in meeting their requirements under the scheme, including in relation to tax compliance, and it does not constitute a difficulty in the management of the scheme.