Housing (Miscellaneous Provisions) Act 2014

Requirements in relation to landlord

42. (1) In this section “tax reference number” means—

(a) in relation to an individual, that individual’s personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005 ), or

(b) in relation to a body corporate—

(i) the reference number stated on any return of income form or notice of assessment issued to that body corporate by an officer of the Revenue Commissioners, or

(ii) the registration number of the body corporate for the purposes of the Value-Added Tax Acts.

(2) Housing assistance shall not be provided by a housing authority in respect of a dwelling unless the landlord of the dwelling, on request by the authority, supplies in writing to the authority—

(a) where he or she has not produced to the authority his or her public service card under subsection (5), his or her tax reference number, and

(b) subject to subsection (3), a current tax clearance certificate issued to him or her under section 1095 of the Taxes Consolidation Act 1997 .

(3) (a) Subject to subsection (6), where the condition in subsection (2) (b) is not met and housing assistance is not being provided in respect of another dwelling owned by the landlord concerned, the housing authority may provide housing assistance in respect of the dwelling concerned by virtue of this subsection—

(i) pending the landlord supplying the certificate concerned to the authority,

(ii) until a further payment by the housing authority of housing assistance falls due which, if paid, would result in total payments by the authority to the landlord in any period of 12 months exceeding a prescribed amount, or

(iii) until the period prescribed for the purpose of this subparagraph expires,

whichever of those events first occurs.

(b) In the case where paragraph (a) applies, the housing authority shall notify the qualified household of the circumstances in which housing assistance is being provided and subsequently of the occurrence of the earlier of the events set out in that paragraph.

(4) Where an event referred to in paragraph (ii) or (iii) of subsection (3)(a) occurs, then, subject to subsection (6)

(a) the dwelling concerned shall cease to be eligible for housing assistance but the housing authority may continue to provide housing assistance in respect of the dwelling under the scheme for a prescribed period for the purposes of enabling the qualified household to find another dwelling, and

(b) the housing authority shall notify the qualified household accordingly.

(5) A landlord of a dwelling in respect of which housing assistance is being paid or sought under this Part shall, on request by the housing authority concerned—

(a) where a public services card has been issued to the landlord, produce it to the authority,

(b) provide such information as the authority may require from time to time for the purposes of determining whether housing assistance is payable, or continues to be payable, in the case.

(6) The Minister may prescribe the circumstances in which housing assistance may, pending the supply of a relevant tax clearance certificate, continue to be paid or be paid where—

(a) there has been a transfer of any interest in the dwelling concerned resulting in a person becoming a landlord for the purposes of the payment of housing assistance in respect of that dwelling, and

(b) there is pending the supply of a tax clearance certificate by such person to any housing authority in respect of one or more other dwellings (whether as part of such transfer or otherwise) for which he or she is also a landlord, and, where the Minister has not prescribed for circumstances to which this subsection would relate then, where appropriate so to do in respect of those circumstances, regulations made for the purposes of this subsection or subsection (4) shall be applied by the housing authority concerned with any necessary modifications.