186 Deputy Noel Grealish asked the Minister for Finance the reason the non-principal private residence charge cannot be added to the list of allowable items specified in section 97 of the Taxes Consolidation Act 1997 by an amendment in the Finance Bill currently before Dáil Éireann, in view of the fact that the NPPR was not in existence when the Act was passed; the reason he believes the charge is not a business expense incurred solely because a person has liability to the NPPR, given that the Revenue Commissioners assess rental income on the net amount of rent received, that is, the gross rent less allowable expenses incurred in earning the rent; and if he will make a statement on the matter. [9753/12]

Summary

186 Deputy Noel Grealish asked the Minister for Finance the reason the non-principal private residence charge cannot be added to the list of allowable items specified in section 97 of the Taxes Consolidation Act 1997 by an amendment in the Finance Bill currently before Dáil Éireann, in view of the fact that the NPPR was not in existence when the Act was passed; the reason he believes the charge is not a business expense incurred solely because a person has liability to the NPPR, given that the Revenue Commissioners assess rental income on the net amount of rent received, that is, the gross rent less allowable expenses incurred in earning the rent; and if he will make a statement on the matter. [9753/12]

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• Tax Reliefs

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