The original version I received via email stated that the DoF had confirmed to E&Y that the €200 charge is not deductible when calculating taxable rental income.
I too have seen this email, if you look at the article in the link below dated 14-Aug-2009, it refers to a document dated 06th Aug, where it gives the details as stated.
The €200 tax must be paid in September and is not tax detuctible.
I also noticed that landlords who are taking part in the government sponsored RAS scheme ie let houses to tennants on social housing waiting lists are exempt from this tax - why is this?
(I can of course immediatley take the cynical view and look at all those FF councillors with multiple investment properties who already take part in the RAS scheme) - or is there another reason?
I can't think of a valid reason to exclude RAS properties (though I wouldn't complain if mine was RAS). I have long term RS tenants but must still pay despite my property satisfying pretty much the same social housing need function. Weird.
Is this a tax or a charge? If it's a tax then what happens if the landlord's total taxable income is below his tax free allowance? Would he still have to pay this thing? I'm sick of all these incidental 'charges'-just call them taxes (what they are!) and be done with it. All these independent agencies collecting their individual 'charges' is clearly innefficient and half the money probably goes on admin!