Pat Buckley (Cork East, Sinn Fein)
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134. To ask the Minister for Finance the amount of revenue raised from taxation on rental income in each of the years 2011 to 2018 and to date in 2019, in tabular form. [41670/19]

Pat Buckley (Cork East, Sinn Fein)
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135. To ask the Minister for Finance the number of persons who reported and-or paid taxation on rental income in each of the years 2011 to 2018 and to date in 2019, in tabular form. [41671/19]

Pat Buckley (Cork East, Sinn Fein)
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136. To ask the Minister for Finance the number of persons who declared overall losses on a rental property in each of the years 2011 to 2018 and to date in 2019, in tabular form. [41672/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 134 to 136, inclusive, together.

Regarding the Deputy's question on the amount of revenue raised from taxation on rental income in each of the years 2011 to 2018 and to date in 2019, I am informed by Revenue that income tax is calculated on the total income of a taxpayer; total income can arise from multiple income sources that are not separately identified on tax returns. For this reason, it is not possible to separately identify tax revenue arising from rental income.

Regarding the Deputy's question on the number of persons who reported and/or paid taxation on rental income in each of the years 2011 to 2018 and to date in 2019, the following table contains data in respect of income taxpayers up to 2017 (the latest year for which data are currently available).

Number of Taxpayer Units* declaring rental income

* Jointly assessed couples are counted as one taxpayer unit

Regarding the Deputy's question on the number of persons that declared overall losses on a rental property in each of the years 2011 to 2018 and to date in 2019, the following tables include: the numbers of income taxpayers that declared losses on rental income from 2011 to 2017; and those using losses carried forward from a previous year. The information provided is up to 2017 (the latest year for which data are currently available).

Number of Taxpayer Units with rental income with no profit declared

Number of Taxpayer Units declaring unused losses from a prior year