Dáil Éireann Debate, Thursday - 9 October 2025
157. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has conducted or commissioned any comparative analysis of the effective tax burden on small private landlords in Ireland versus the United Kingdom; and if he will make a statement on the matter. [54482/25]
View answer158. Deputy Ken O'Flynn asked the Minister for Finance if he has considered introducing a lower rate of income tax or other fiscal incentive for small-scale landlords who remain in the Irish rental market; and if he will make a statement on the matter. [54483/25]
View answerI propose to take Questions Nos. 157 and 158 together.
My Department has not conducted or commissioned a comparative analysis as set out in the deputy's first question.
However, and as the deputy may be aware, Finance Act 2024 introduced the Residential Premises Rental Income Relief (RPRIR). It provides relief, at the standard rate, on a portion of a landlord’s residential rental income. The relief relates to tenancies registered with the Residential Tenancies Board or where a landlord leases a property to a public authority (including a local authority).
The relief is €3,000 in the tax year 2024, €4,000 in the tax year 2025 and €5,000 in the tax years 2026 and 2027, which is equivalent to a tax credit of up to €600, €800 and €1,000 respectively. This measure is effective until the end of 2027.
A full clawback of the benefit of the relief will apply in the event the landlord removes any property from the rental market in the four-year period.
The credit is available to all individual landlords of residential rental properties.
