244. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the position for a landlord who charges below market rent under the Capital Acquisitions Tax Consolidation Act 2003, if a tenant is deemed to have occupied property without paying market rent; if the difference between the rent paid and the market rent is deemed a taxable gift; and if he will make a statement on the matter. [33299/26]

Summary

244. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the position for a landlord who charges below market rent under the Capital Acquisitions Tax Consolidation Act 2003, if a tenant is deemed to have occupied property without paying market rent; if the difference between the rent paid and the market rent is deemed a taxable gift; and if he will make a statement on the matter. [33299/26]

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