Dáil
‹ Ceisteanna—Questions. Oral Answers. - Differential Rents. Land income in differential rent assessments
Summary
No directive has been issued; the national scheme treats land income as assessable income, with local authorities estimating its value in individual cases.
asked the Minister for the Environment if any directive has been given to local authorities in assessing income from land to calculate differential rent.
Comment on this
No such directive has issued to local authorities. Under the national differential rent scheme, income from land is regarded as income for rent assessment purposes and is included with other assessable income in calculating rent. It is left to the discretion of local authorities, who are responsible for implementing the scheme. to estimate the level of income derived from land in individual cases.