S.I. No. 630/2015 - Taxes Consolidation Act 1997 (Prescribed Form) Regulations 2015.

1. ..............

2. ..............

3. ..............

Rented Dwelling Address

Declaration

Please read the Notes before completing the Declaration.

I [INSERT NAME] .................................................. undertake to make, or continue to make, the dwelling the subject of the above registered tenancy available under a qualifying lease for a period of 3 years commencing on DD/MM/YYYY ................................ (see Notes) to a qualifying tenant in order to qualify for 100% interest relief as provided for in section 97(2K) of the

Taxes Consolidation Act, 1997

.

Signature: .............. Date: ..........................

GIVEN under my Official Seal,

30 December 2015.

ALAN KELLY,

Minister for the Environment, Community and Local Government.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation)

These Regulations prescribe the form of, and the information to be contained in, the undertaking to be submitted by a landlord to the Private Residential Tenancies Board in respect of the letting of residential property to tenants in receipt of social housing supports for the purposes of a claim for a 100%, rather than a 75%, deduction for interest on borrowings under

section 97

(2K) of the

Taxes Consolidation Act 1997

.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

5

th January

, 2016.

I, ALAN KELLY, Minister for the Environment, Community and Local Government, in exercise of the powers conferred on me by

section 97

(2K)(

b

)(i) (inserted by

section 15

of the

Finance Act 2015

(No. 52 of 2015) of the

Taxes Consolidation Act 1997

(No. 39 of 1997) (as adapted by the Environment, Heritage and Local Government (Alteration of Name of Department and Title of Minister) Order 2011 (S.I. 193 of 2011)), hereby make the following regulations