Dáil Éireann Debate, Wednesday - 28 January 2026
31. Deputy Emer Currie asked the Tánaiste and Minister for Finance the additional fiscal supports, the Government is considering addressing concerns expressed by private landlords in advance of forthcoming rental reforms to prevent further landlord exits from the private rental market; and if he will make a statement on the matter. [6913/26]
View answer32. Deputy Emer Currie asked the Tánaiste and Minister for Finance in light of forthcoming rental regulations, whether consideration has been given to increasing the value of the residential premises rental income relief; whether any additional tax measures or reliefs are under consideration to retain existing landlords and encourage continued investment in the private rental sector; and if he will make a statement on the matter. [6914/26]
View answerI propose to take Questions Nos. 31 and 32 together.
The Residential Premises Rental Income Relief (RPRIR) was introduced by section 21 of Finance (No. 2) Act 2023. It is an income tax relief for individual landlords of rented residential property. The relief can reduce the tax due on rented residential income by up to €600 in 2024, €800 in 2025 and €1,000 in 2026 and 2027. The Programme for Government, "Securing Ireland's Future", commits to continuing the credit.
In relation to additional tax-based measures to support landlords in the residential rental sector, it should be noted that proposals for the introduction of new tax measures or the amendment of existing tax reliefs, should be assessed in accordance with the Department of Finance Tax Expenditure Guidelines. The guidelines make clear the importance that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.
As the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances.
