287 Deputy Richard Bruton asked the Minister for Finance if his attention has been drawn to the fact that under tax rules, income from a self-catering holiday enterprise is not deemed as trading income and losses on such activities cannot be offset against profits in other trading activities; and his views on amending this provision in order that the self-catering business could be treated in a similar way to hotel or bed and breakfast business in which such transfer of losses is possible. [1724/09]

Summary

287 Deputy Richard Bruton asked the Minister for Finance if his attention has been drawn to the fact that under tax rules, income from a self-catering holiday enterprise is not deemed as trading income and losses on such activities cannot be offset against profits in other trading activities; and his views on amending this provision in order that the self-catering business could be treated in a similar way to hotel or bed and breakfast business in which such transfer of losses is possible. [1724/09]

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• Tax Code.

  xml · EN · 27 January 2009

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