230 Mr. Rabbitte asked the Minister for Finance if special treatment is given by the Revenue Commissioners in cases where employed persons claim rent tax credit in respect of rent paid to their parents while living in the family home; if so, the basis for such treatment; if there is a requirement that rent must in such cases be charged at a commercial rate in order for the tax credit to be available; if so, if the market value of the family home is taken into account in order to determine a commercial rate; the level within the Revenue Commissioners at which decisions are made on such questions; if a review or appeal process is available; if written guidelines or instructions apply; if rent a room tax exemption applies in these circumstances to parents; and if he will make a statement on the matter. [36105/06]

Summary

230 Mr. Rabbitte asked the Minister for Finance if special treatment is given by the Revenue Commissioners in cases where employed persons claim rent tax credit in respect of rent paid to their parents while living in the family home; if so, the basis for such treatment; if there is a requirement that rent must in such cases be charged at a commercial rate in order for the tax credit to be available; if so, if the market value of the family home is taken into account in order to determine a commercial rate; the level within the Revenue Commissioners at which decisions are made on such questions; if a review or appeal process is available; if written guidelines or instructions apply; if rent a room tax exemption applies in these circumstances to parents; and if he will make a statement on the matter. [36105/06]

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Timeline

1. 7 November 2006

   Tax Code.

   230 Mr. Rabbitte asked the Minister for Finance if special treatment is given by the Revenue Commissioners in cases where employed persons claim rent tax credit in respect of rent paid to their parents while living in the family home; if so, the basis for such treatment; if there is a requirement that rent must in such cases be charged at a commercial rate in order for the tax credit to be available; if so, if the market value of the family home is taken into account in order to determine a commercial rate; the level within the Revenue Commissioners at which decisions are made on such questions; if a review or appeal process is available; if written guidelines or instructions apply; if rent a room tax exemption applies in these circumstances to parents; and if he will make a statement on the matter. [36105/06]

   Source: written

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• Tax Code.

  xml · EN · 7 November 2006

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• Pat Rabbitte · Asking member
• Minister for Finance · Minister for Finance · Addressed to

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