Mattie McGrath (Tipperary, Independent)
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279. To ask the Minister for Housing, Planning, and Local Government the number of HAP payments being made to section 23 properties; and if he will make a statement on the matter. [49706/18]

Eoghan Murphy (Dublin Bay South, Fine Gael)
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The operation of tax reliefs that apply to rented residential property in a tax incentive area is a matter for my colleague, the Minister for Finance.

Under section 42(2) of the Housing (Miscellaneous Provisions) Act 2014, landlords in receipt of payments under the Housing Assistance Payment (HAP) Scheme must be tax compliant. It is therefore a statutory requirement that a landlord must provide a PPS number or tax reference and a current tax clearance certificate or other evidence of tax compliance. Landlords are also informed and agree that the data they supply 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.