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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1982 S.I. No. 318/1982 - Income Tax (Rent Relief) Regulations, 1982. S.I. No. 318/1982 - Income Tax (Rent Relief) Regulations, 1982. AmendmentsLeasuithe S.I. No. 318 of 1982. INCOME TAX (RENT RELIEF) REGULATIONS, 1982. The Revenue Commissioners, in exercise of the powers conferred upon them by section 142A (inserted by section 5 of the Finance Act, 1982 (No. 14 of 1982)) of the Income Tax Act, 1967 (No. 6 of 1967), hereby make the following Regulations: 1. These Regulations may be cited as the Income Tax (Rent Relief) Regulations, 1982. 2. In these Regulations— "lessor" has the same meaning as in Chapter VI of Part IV of the Income Tax Act, 1967 (No. 6 of 1967); "person", unless the context otherwise requires, includes a body of persons; "the principal section" means section 142A (inserted by section 5 of the Finance Act, 1982 (No. 14 of 1982)) of the Income Tax Act, 1967 . 3. In any case where a claim for relief under the principal section is made in respect of a payment of rent in relation to which a contribution was made by others towards the rent paid by the claimant, the certificate and statement referred to in subsection
(5)(
- a)(
- i)of that section shall include full particulars of every such contribution. 4.
(1)A person who, in whatever capacity, is in receipt of any payment on account of rent shall, whenever required to do so by a notice given to him by an inspector, prepare and deliver, within the period mentioned in such notice, a statement in a form prescribed by the Revenue Commissioners and signed by him, stating— ( a ) his name, address and income tax reference number, ( b ) the date and amount of each such payment received by him in the period specified in the notice, ( c ) the name and address of each person from whom he received such payment, ( d ) whether or not he received such payment beneficially, and, if not, the name and address of each person on behalf of whom or for the benefit of whom he received the payment, and ( e ) in a case where the person in receipt of any such payment is acting jointly with any other person in the receipt of any such payment, the names and addresses of all such persons joined with him at the time of receipt of any such payment or at the time of delivery of the statement.
- Section 6 of the Finance Act, 1968 (No. 33 of 1968), and section 34 of the Finance Act, 1976 (No. 16 of 1976), shall apply and have effect in relation to a lessor as if the leasing or letting of residential premises or the receipt of rent in respect thereof were the carrying on of a trade, the rent in respect thereof represented receipts of that trade and the lessor thereof were the person carrying on that trade. GIVEN this 19th day of October,
- S. PÁIRCÉIR, Revenue Commissioner. EXPLANATORY NOTE. Section 142A of the Income Tax Act, 1967 (inserted by section 5 of the Finance Act, 1982 ) provides for relief from income tax in respect of rent paid by certain tenants aged 65 years or over. These Regulations, which are made under the provisions of subsection
(7)of section 142A, come into force from the date on which they are signed. The Regulations provide that in making a claim for relief in respect of rent, a claimant shall, in addition to the information required by section 142A, provide particulars of any contribution made by others towards the rent paid by him. The Regulations also require a person in receipt of rent, when required to do so by the Inspector of Taxes, to supply certain information regarding rent received by him. Provision is also made for the maintenance of records by landlords and their inspection by the Revenue. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais