Social Welfare Consolidation Act 2005 section 198B

Offence for failing to provide certain information following payment of rent supplement under section 198

Section 198B creates a criminal offence for landlords who fail to provide their tax reference number or required statement when requested following rent supplement payments.

• Applies where rent supplement has been paid for a qualifying residence
• A designated person must have sent written notification to the landlord requesting tax information
• The landlord fails to provide either their tax reference number or the required statement by the specified deadline
• Non-compliance constitutes a criminal offence with potential legal penalties