Michael McGrath (Cork South Central, Fianna Fail)
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I am informed by Revenue that a taxpayer’s Income Tax liability is calculated on their total income from all sources, rather than being separately calculated for each source of income (such as rental income). For this reason, it is not possible to identify tax paid arising from rental income alone.

The Deputy may be interested in Revenue’s publications on rental income, which outline the available data on rental income including the numbers declaring rental income, the amount of income and profit declared, and the detail of the reliefs availed of. These papers are available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/income-distributions/rental-income.aspx. The 2021 report will be published in the coming weeks.