Mattie McGrath (Tipperary, Independent)
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161. To ask the Minister for Finance the number of HAP payments made to section 23 properties in each of the past three years; and if he will make a statement on the matter. [50808/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that it can provide details on the numbers of cases that are in receipt of relief under Chapter 11 of Part 10 of the Taxes Consolidation Act 1997, commonly referred to as “Section 23 Reliefs”, and that are also in receipt of Housing Assistance Payments. However, this information is not immediately available from Revenue’s systems and additional analysis is required to compile the data requested by the Deputy.

Revenue advise that they expect to be able to give me the information that the Deputy has asked for very shortly. I will furnish that information to him as soon as is practicable after that.